application problem 3 - 4.2 (static)\nattempts score / 9\n1. 3 - 4.2 application problem (lo3,\n1…

application problem 3 - 4.2 (static)\nattempts score / 9\n1. 3 - 4.2 application problem (lo3,\n1. journalize the transactions 2. totals and proc reports\naug. 1 mikaela mundt invested $2,000.00 of her own money in the business. receipt no. 1\n3 used business cash to purchase supplies costing $216.00. wrote check no. 1\n4 wrote check no. 2 for insurance, $245.00\n5 purchased supplies for $68.00 over the phone from southern supplies, promising to send the check next week. memo no. 1\n11 sent check no. 3 to southern supplies, $68.00\n12 sent a check for the electricity bill, $180.00. check no. 4\n15 wrote $800.00 check to ms. mundt as a withdrawal of equity for personal use. used check no. 5\n16 sold services for $412.00 to j. lepowsky, who agreed to pay for them within ten days. sales invoice no. 1\n17 recorded cash sales of $1,179.00. calculator tape dated march. 17, t17\n18 paid $132.00 for advertising. wrote check no. 6.\nusing the information provided for mundt services, journalize the transactions completed during august of the current year. use page 1 of the journal. remember to record appropriate source document numbers.\njournal\ndate account title doc. no. post. ref. general debit credit sales credit cash debit credit
Answer
Explanation:
Step1: Record owner's investment
Debit Cash $2000$, Credit Owner's Equity $2000$, Doc. No. Receipt No. 1
Step2: Record supplies purchase with cash
Debit Supplies $216$, Credit Cash $216$, Doc. No. Check No. 1
Step3: Record insurance payment
Debit Pre - paid Insurance $245$, Credit Cash $245$, Doc. No. Check No. 2
Step4: Record supplies purchase on account
Debit Supplies $68$, Credit Accounts Payable $68$, Doc. No. Memo No. 1
Step5: Record payment to creditor
Debit Accounts Payable $68$, Credit Cash $68$, Doc. No. Check No. 3
Step6: Record electricity bill payment
Debit Utilities Expense $180$, Credit Cash $180$, Doc. No. Check No. 4
Step7: Record owner's withdrawal
Debit Owner's Withdrawals $800$, Credit Cash $800$, Doc. No. Check No. 5
Step8: Record credit sales
Debit Accounts Receivable - J. Lepowsky $412$, Credit Sales Revenue $412$, Doc. No. Sales Invoice No. 1
Step9: Record cash sales
Debit Cash $1179$, Credit Sales Revenue $1179$, Doc. No. Calculator tape dated March 17, T17
Step10: Record advertising expense
Debit Advertising Expense $132$, Credit Cash $132$, Doc. No. Check No. 6
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | SALES CREDIT | CASH DEBIT | CASH CREDIT |
|---|---|---|---|---|---|---|---|---|
| Aug 1 | Cash | Receipt No. 1 | 2000 | 2000 | ||||
| Aug 1 | Owner's Equity | Receipt No. 1 | 2000 | |||||
| Aug 3 | Supplies | Check No. 1 | 216 | 216 | ||||
| Aug 3 | Cash | Check No. 1 | 216 | 216 | ||||
| Aug 4 | Pre - paid Insurance | Check No. 2 | 245 | 245 | ||||
| Aug 4 | Cash | Check No. 2 | 245 | 245 | ||||
| Aug 5 | Supplies | Memo No. 1 | 68 | |||||
| Aug 5 | Accounts Payable | Memo No. 1 | 68 | |||||
| Aug 11 | Accounts Payable | Check No. 3 | 68 | 68 | ||||
| Aug 11 | Cash | Check No. 3 | 68 | 68 | ||||
| Aug 12 | Utilities Expense | Check No. 4 | 180 | 180 | ||||
| Aug 12 | Cash | Check No. 4 | 180 | 180 | ||||
| Aug 15 | Owner's Withdrawals | Check No. 5 | 800 | 800 | ||||
| Aug 15 | Cash | Check No. 5 | 800 | 800 | ||||
| Aug 16 | Accounts Receivable - J. Lepowsky | Sales Invoice No. 1 | 412 | |||||
| Aug 16 | Sales Revenue | Sales Invoice No. 1 | 412 | 412 | ||||
| Aug 17 | Cash | Calculator tape dated March 17, T17 | 1179 | 1179 | ||||
| Aug 17 | Sales Revenue | Calculator tape dated March 17, T17 | 1179 | 1179 | ||||
| Aug 18 | Advertising Expense | Check No. 6 | 132 | 132 | ||||
| Aug 18 | Cash | Check No. 6 | 132 | 132 |
Answer:
The journal entries are shown in the above - table format with each transaction properly recorded under the relevant account titles and with appropriate source document numbers.