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Vaughn Corporation began operations on January 2. Its year end is December 31 , and it adjusts its accounts annually. Selected transactions for the current

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Vaughn Corporation began operations on January 2. Its year end is December 31 , and it adjusts its accounts annually. Selected transactions for the current year follow: 1. On January 2, purchased supplies for $4,060 cash. A physical count at December 31 revealed that $650 of supplies were still on hand. 2. Purchased a vehicle for $42,800 on April 1, paying $5,100 cash and signing a $37,700 bark loan for the balance. The vehicle is estimated to have a uscful life of 5 years and the company uses straight-line depreciation. The bank loan has an interest of 3% payable at maturity. 3. Purchased a $3,420, one-year insurance policy for cash on August 1. The policy came into effect on that date. 4. Recelved a $1,670 advance cash payment from a client on November 9 for services to be performed in the future. As at December 31 , half of these services had been completed. 5. On December 1, the company rented additional office space for a six-month period starting on December 1 for $1,170 each month. It paid rent for the months of December and Janary in advance con this date. Vaughn Corporation began operations on January 2 its year end is December 31, and it adjustsits accounts annually. Selected transactions for the current year follow: 1. On January 2, purchased supplies for $4,060 cash. A plysical count at December 31 revealed that $650 of supplies were still on tand. 2. Purchased a vehicle for $42,800 on April 1, paying $5,100 cash and signing a $37,700 bank loan for the balance. The vehicle is estimated to have a useful life of 5 years and the compamy uses straight-line depreciation. The bank loan has an interest of 3%. payableat maturity. 3. Purchased $3,420, one-year insurance policy for cash on August 1 . The policy came into effect on that date. 4. Received a $1.670 advance cash payment from a client on November 9 for services to be performed in the future. As at December 31, half of these services had been completed. 5. On December 1 , the company rented additional office space for a six-month period starting on December 1 for $1.170 each month. It paid rent for the months of December and January in advance on this date. (a) For each of the above situations, prepare the journal entry for the original transaction. (List all debit entries before credit entries. Credit account tities are outomotically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter ofor the amounts)

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