3. journal entries\njournalize the following transactions:\n1. purchased $375 of supplies on account.\n2…

3. journal entries\njournalize the following transactions:\n1. purchased $375 of supplies on account.\n2. paid for supplies purchased above.\n3. billed customers $3,750 for services performed.\n4. received payment in advance of $4,200 from a customer for services that have not yet been performed.\n5. purchased a truck for $21,000 by paying $7,000 cash and signing a three - year note payable for the balance.\n6. performed $560 of services for a customer who paid in advance.\n7. issued shares of common stock to investors for $770.
Answer
Explanation:
Step1: Record supply purchase on account
Debit Supplies (asset) for $375 and credit Accounts Payable (liability) for $375.
| Account Titles and Explanation | Debit ($) | Credit ($) |
|---|---|---|
| Supplies | 375 | |
| Accounts Payable | 375 |
Step2: Record payment for supplies
Debit Accounts Payable (liability) for $375 and credit Cash (asset) for $375.
| Account Titles and Explanation | Debit ($) | Credit ($) |
|---|---|---|
| Accounts Payable | 375 | |
| Cash | 375 |
Step3: Record billing customers for services
Debit Accounts Receivable (asset) for $3,750 and credit Service Revenue (revenue) for $3,750.
| Account Titles and Explanation | Debit ($) | Credit ($) |
|---|---|---|
| Accounts Receivable | 3750 | |
| Service Revenue | 3750 |
Step4: Record advance payment from customer
Debit Cash (asset) for $4,200 and credit Unearned Service Revenue (liability) for $4,200.
| Account Titles and Explanation | Debit ($) | Credit ($) |
|---|---|---|
| Cash | 4200 | |
| Unearned Service Revenue | 4200 |
Step5: Record truck purchase
Debit Truck (asset) for $21,000, credit Cash (asset) for $7,000 and credit Notes Payable (liability) for $14,000 ($21000 - $7000).
| Account Titles and Explanation | Debit ($) | Credit ($) |
|---|---|---|
| Truck | 21000 | |
| Cash | 7000 | |
| Notes Payable | 14000 |
Step6: Record performance of services for advance - paying customer
Debit Unearned Service Revenue (liability) for $560 and credit Service Revenue (revenue) for $560.
| Account Titles and Explanation | Debit ($) | Credit ($) |
|---|---|---|
| Unearned Service Revenue | 560 | |
| Service Revenue | 560 |
Step7: Record issuance of common stock
Debit Cash (asset) for $770 and credit Common Stock (equity) for $770.
| Account Titles and Explanation | Debit ($) | Credit ($) |
|---|---|---|
| Cash | 770 | |
| Common Stock | 770 |
Answer:
Journal entries are shown above for each transaction.