application problem 3 - 4.2 (static)\n1. journalize the transactions\n2. totals and prod reports\nusing the…

application problem 3 - 4.2 (static)\n1. journalize the transactions\n2. totals and prod reports\nusing the information provided for mundt. remember to record appropriate source\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.\ndate account title doc. no. post. ref. general debit credit sales credit cash debit credit
Answer
Explanation:
Step1: Record investment
Debit Cash $2000, Credit Owner's Equity $2000.
| 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 - Mikaela Mundt | 2000 |
Step2: Record supplies purchase with cash
Debit Supplies $216, Credit Cash $216.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | SALES CREDIT | CASH DEBIT | CASH CREDIT |
|---|---|---|---|---|---|---|---|---|
| Aug 3 | Supplies | Check No. 1 | 216 | 216 | ||||
| Aug 3 | Cash | 216 |
Step3: Record insurance payment
Debit Pre - paid Insurance $245, Credit Cash $245.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | SALES CREDIT | CASH DEBIT | CASH CREDIT |
|---|---|---|---|---|---|---|---|---|
| Aug 4 | Pre - paid Insurance | Check No. 2 | 245 | 245 | ||||
| Aug 4 | Cash | 245 |
Step4: Record supplies purchase on account
Debit Supplies $68, Credit Accounts Payable - Southern Supplies $68.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | SALES CREDIT | CASH DEBIT | CASH CREDIT |
|---|---|---|---|---|---|---|---|---|
| Aug 5 | Supplies | Memo No. 1 | 68 | |||||
| Aug 5 | Accounts Payable - Southern Supplies | 68 |
Step5: Record payment to supplier
Debit Accounts Payable - Southern Supplies $68, Credit Cash $68.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | SALES CREDIT | CASH DEBIT | CASH CREDIT |
|---|---|---|---|---|---|---|---|---|
| Aug 11 | Accounts Payable - Southern Supplies | Check No. 3 | 68 | 68 | ||||
| Aug 11 | Cash | 68 |
Step6: Record electricity bill payment
Debit Utilities Expense $180, Credit Cash $180.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | SALES CREDIT | CASH DEBIT | CASH CREDIT |
|---|---|---|---|---|---|---|---|---|
| Aug 12 | Utilities Expense | Check No. 4 | 180 | 180 | ||||
| Aug 12 | Cash | 180 |
Step7: Record owner's withdrawal
Debit Owner's Drawings - Mikaela Mundt $800, Credit Cash $800.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | SALES CREDIT | CASH DEBIT | CASH CREDIT |
|---|---|---|---|---|---|---|---|---|
| Aug 15 | Owner's Drawings - Mikaela Mundt | Check No. 5 | 800 | 800 | ||||
| Aug 15 | Cash | 800 |
Step8: Record credit sales
Debit Accounts Receivable - J. Lepowsky $412, Credit Sales $412.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | SALES CREDIT | CASH DEBIT | CASH CREDIT |
|---|---|---|---|---|---|---|---|---|
| Aug 16 | Accounts Receivable - J. Lepowsky | Sales Invoice No. 1 | 412 | |||||
| Aug 16 | Sales | 412 | 412 |
Step9: Record cash sales
Debit Cash $1179, Credit Sales $1179.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | SALES CREDIT | CASH DEBIT | CASH CREDIT |
|---|---|---|---|---|---|---|---|---|
| Aug 17 | Cash | Calculator tape T17 | 1179 | |||||
| Aug 17 | Sales | 1179 | 1179 |
Step10: Record advertising payment
Debit Advertising Expense $132, Credit Cash $132.
| DATE | ACCOUNT TITLE | DOC. NO. | POST. REF. | GENERAL DEBIT | GENERAL CREDIT | SALES CREDIT | CASH DEBIT | CASH CREDIT |
|---|---|---|---|---|---|---|---|---|
| Aug 18 | Advertising Expense | Check No. 6 | 132 | 132 | ||||
| Aug 18 | Cash | 132 |
Answer:
The journal entries are shown above in the table - format for each transaction.