Using the information provided for Sadies Car Wash, use page 1 of the journal to journalize the transactions for May 1 through May 15. Source documents are abbreviated as follows: check, C; memorandum, M; receipt, R; sales invoice, S; calculator tape, T.

1

Received cash from owner as an investment, $8,000.00. R1.

2

Paid cash for supplies, $150.00. C1.

3

Paid cash for rent, $450.00. C2.

4

Bought supplies on account from Archer Supplies, $850.00. M1.

5

Paid cash for electric bill, $123.00. C3.

8

Paid cash on account to Archer Supplies, $500.00. C4.

8

Received cash from sales, $490.00. T8.

8

Sold services on account to Zacharys Limos, $225.00. S1.

9

Paid cash for insurance, $600.00. C5.

10

Paid cash for repairs, $194.00. C6.

10

Received cash from sales, $238.00. T10.

11

Paid cash for miscellaneous expense, $20.00. C7.

11

Received cash from sales, $315.00. T11.

12

Received cash from sales, $450.00. T12.

15

Paid cash to owner as a withdrawal of equity for personal use, $2,000.00. C8.

15

Received cash from sales, $425.00. T15.

16

Paid cash for supplies, $550.00. C9.

17

Received cash on account from Zacharys Limos, $115.00. R2.

17

Bought supplies on account from OK Supplies, $300.00. M2.

17

Received cash from sales, $250.00. T17.

19

Received cash from sales, $325.00. T19.

22

Bought supplies on account from OK Supplies, $30.00. M3.

22

Received cash from sales, $305.00. T22.

23

Sold services on account to Zacharys Limos, $291.00. S2.

24

Paid cash for advertising, $75.00. C10.

24

Received cash from sales, $150.00. T24.

25

Received cash from sales, $385.00. T25.

26

Paid cash for supplies, $45.00. C11.

26

Received cash from sales, $150.00. T26.

29

Received cash on account from Zacharys Limos, $175.00. R3.

31

Paid cash to owner as withdrawal of equity, $2,250.00. C12.

31

Received cash from sales, $250.00. T31.