You must record the payments after the company has printed and mailed the checks. Begin with check #110. Identify what the company paid for and use the summary general ledger as the list of all possible account names and decide which asset or expense account to record the payment:

Asset or Expense account name Cash

Write your journal entries for each check in the Journal Ledger.

General Ledger: Fluffy's Taco Shop 1/31/2019 Assets $ $ $ 77,515.01 25,000.00 10,183.00 (685.00) 83.33 1-0100 Cash - Wells Fargo Operating Account 1-0200 S/T Investments: Certificate of Deposit 1-2300 Accounts Receivable 1-2350 Allowance for Doubtful Accounts 1-2500 Interest Receivable 1-3000 Food Inventory 1-3200 Supplies 1-4000 Prepaid Rent 1-4100 Prepaid Insurance 1-5100 Furniture and Fixtures 1-5200 Equipment 1-5400 Vehicles 1-6000 Accumulated Depreciation 1-9100 Trademark $ $ $ $ $ $ 22,925.00 4,218.00 5,280.00 24,621.00 166,550.00 $ $ $ $ (82,861.39) 252,828.95 jabilities 4,856.00 945.00 13,601.00 2-1000 Accounts Payable 2-2000 Unearned Revenues 2-2500 Accrued Compensation 2-2800 Interest Payable 2-3000 Income Taxes Payable 2-6000 Wells Fargo Line of Credit 2-7000 Long Term Debt - Wells Fargo $ $ $ $ $ $ $ 8,625.00 72,253.95 100,280.95 Equity 3-5000 Common Stock 3-7500 Retained Earnings 3-9000 Dividends $ $ $ 10,000.00 142,548.00 152,548.00 252,828.95 Operating Revenues 3-1100 Sales - Food 3-1300 Sales - Catering 3-1500 Investment Revenue $ $ $ 0 Expenses 4-1100 COGS - Food 5-1100 Advertising Expense 5-1200 Utilities / Phone / Internet Expense 5-1300 Salary Expense 5-1350 Wage Expense 5-1500 Business Insurance Expense 5-1600 Rent Expense 5-1700 Maintenance Expense 5-1800 Consulting Expense 5-1900 Interest Expense 5-2000 Bad Debt Expense 5-2100 Supplies Expense 5-2200 Health Insurance Expense 5-2300 Depreciation Expense 5-2400 Income Tax Expense $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Furthern 2800 N. College Dr. Beach Ball, FL 43215 119 1 Setting 2800 N. College Dr. Beach Ball, FL 43215 1211 1 Date 1/3/19 Date 1/18/19 Iluffy's Taco Shop Duffy's Taco Shop Pay to the Order of Peninsula Properties Pay to the Order of Research Experts, Inc. 15,000.00 750.00 VOD TEST COUNE VOTESTANT Fifteen thousand and 00/100 Dollars Seven hundred fifty and 00/100 Dollars I I 1 1 FTS FTS AP For Rent for all stores 909000099 111111119874 For Mystery shopper consulting services 909000099 111111119874 1 + 111 Furtya 2800 N. College Dr. Beach Ball, FL 43215 1221 Date 1/3/19 Taco Shop 2800 N. College Dr. Beach Ball, FL 43215 Date 1/18/19 luffy's Taco Shop 1 1 Pay to the Order of Ben E. Keith 32,230.00 Pay to the Order of Staples Office Supplies VOD TESTINA $ 216.00 Thirty Two thousand two hundred thirty and 00/100 Dollars Dollars VOETEST ACCOUA Two hundred sixteen and 00/100 Dollars I FTS AP For Food Purchases 909000099 111111119874 FTS JAP For Office Supplies 909000099 111111119874 Page 1 Page 7 2800 N. College Dr. Beach Ball, FL 43215 Setting Duffy's, Taco Shop 2800 N. College Dr. Beach Ball, FL 43215 Date 1/3/19 Date 1/18/19 Taco Shop 1 Pay to the Order of Allstate Insurance Pay to the Order of Home Depot $ 1,000.00 $ 8,965.35 VODTEST UNEA VOD-TEST ACCIA One thousand and 00/100 Dollars Eight thousand nine hundred sixty five and 35/100 Dollars 1 1 AP FTS FTS AP For Business liability and property insurance 909000099 111111119874 For Stovetop grill 909000099 111111119874 1 Fetty 124 1131 1 Setti 2800 N. College Dr. Beach Ball, FL 43215 luffy's Taco Shop 2800 N. College Dr. Beach Ball, FL 43215 Date Oluffy's. Taco Shop 1/3/19 Date 1/20/19 Pay to the Order of Sodexo Pay to the Order of Custom Carpentry 5,245.69 4,970.00 VODTEST TOCOUNTA VOETEST ACCOUT Five thousand two hundred forty five and 69/100 Dollars Four thousand nine hundred seventy and 00/100 Dollars I 1 AP 1 FTS FTS For Paper products 909000099 111111119874 For Outdoor fumiture 909000099 111111119874 I I 125 Petters 114 1 2800 N. College Dr. Beach Ball, FL 43215 FECT uffy's Taco Shop 2800 N. College Dr. Beach Ball, FL 43215 Date 1/3/19 luffy's Taco Shop Date 1/23/19 1 Pay to the Order of Johnson & Johnson Pay to the Order of U.S. Trademark Office 1,227.18 540.00 VCDTEST OCCUINA VOETEST NOU . One Thousand Two hundred twenty seven and 18/100 Dollars Five hundred forty and 00/100 Dollars 1 FTS FTS AP For Cleaning supplies 909000099 111111119874 For Fluffy's trademark 909000099 111111119874 1 1 1151 1261 Ferty 2800 N. College Dr. Beach Ball, FL 43215 For 2800 N. College Dr. Beach Ball, FL 43215 Date 1/7/19 Date 1/30/19 Oluffy's Taco Shop Taco Shop 1 1 Pay to the Order of Ben E. Keith Pay to the Order of Johnny Tate Ford 15,358.1 18,599.00 VEDTESTS.COCINA VODTEST ACCA Fifteen thousand three hundred fifty eight and 17/100 Dollars Eighteen thousand five hundred ninety nine and 00/100 Dollars 1 1 1 1 FTS AP FTS AP For Meat and poultry 909000099 111111119874 For Delivery Van - Expected to be used 5 years 909000099 111111119874 1 Page 2 Page 40 1 1161 L 1271 2800 N College Dr 2800 N College Dr Olufty's Taco Shop 2800 N. College Dr. Beach Ball, FL 43215 2800 N. College Dr. Beach Ball, FL 43215 Date 1/7/19 Date 1/30/19 Duffy's Taco Shop Pay to the Order of Farmer Joes Pay to the Order of AT&T 7,315.00 986.00 VODTEST TOUNEA VOETEST ACCOLTA Seven thousand three hundred fifteen and 00/100 Dollars Nine hundred eighty six and 00/100 Dollars FTS 1 1 For Vegetables and Cheese 909000099 111111119874 FTS For Phone Intemet Service - January 2019 909000099 111111119874 1111 Sortering luffy's Taco Shop 2800 N. College Dr. Beach Ball, FL 43215 2800 N. College Dr. Beach Ball, FL 43215 Date 1/7/19 Date 1/30/19 Oluffy's Taco Shop Pay to the Order of Rob Rancher Pay to the Order of TXU Energy 1,703.28 VOTEST ACCOU Two thousand four hundred twelve and 47/100 Dollars 2,412.471 VOETES ECCOUNTA 1 1 One Thousand Seven hundred three and 28/100 Dollars Dollars FTS FTS For Commeal 909000099 For Electric - December 2018 909000099 111111119874 111111119874 118 luffy's Taco Shop 2800 N. College Dr. Beach Ball, FL 43215 Date 1/10/19 I Pay to the Order of Graphic Cow 367.00 VOID TEST ACCOUNTA Three hundred sixty seven and 00/100 Dollars 1 1 FTS AP For T-shirts for Employees (Supplies) 909000099 111111119874 I 1191 119 Ferro 2800 N. College Dr. Beach Ball, FL 43215 Date 1/10/19 I luffy's Taco Shop Pay to the Order of Florida Sentinel Page 3 Pages 1,750.00 VOD-TESTACCUINTA One thousand seven hundred fifty and 00/100 Dollars FTS AP For Print ads Run in January 909000099 111111119874 1201 Date 1/18/19 2800 N. College Dr. Beach Ball, FL 43215 Jutty's Taco Shop Pay to the Order of Wells Fargo Commercial Banking $ 2,490.00 VOETESTCOUNEA Two thousand four hundred ninety and 00/100 Dollars FTS AP For Note Payable - February Monthly payment 909000099 111111119874 I 110 Globol Gym 1601 James Street Sandy, FL 43164 Date 1/3/19 Pay to the Order of Fuzzy's Taco Shop 14.21 Fourteen and 21/100 Dollars Joe Global AP For Meals and Entertainment 622314536 322234615 111 Date 1/9/19 Central Florida University Orlando, Florida 43251 Pay to the Order of Fuzzy's Taco Shop 11.23 Eleven and 23/100 Dollars For Food Purchase 622314536 11125796 Jerry Chatman AP 112 Staples Office Supplies 2346 Broadway Giovandi, FL 42651 Date 1/10/19 Pay to the Order of Fuzzy's Taco Shop 9.41 Nine and 41/100 Dollars For Lunch Celia Jonetti AP 200133462 1121067823 112 Central Florida University Orlando, Florida 43251 Date 1/27/19 Pay to the Order of Fuzzy's Taco Shop 1,460.00 One Thousand Four Hundred Sixty and 00/100 Dollars For Catering Deans Reception 1/28/2019 622314536 11125796 Jerry Chatmon AP 112 Staples Office Supplies 2346 Broadway Giovandi, FL 42651 Date 1/28/19 Pay to the Order of Fuzzy's Taco Shop 670.00 Six Hundred Seventy and 00/100 Dollars Celia Jonetti AP For Corporate Llinch on 2/8/2019 882534628 6234587