Account No.

Cash 101
Accounts Receivable 106
Computer Supplies 126
Prepaid Insurance 128
Prepaid Rent 131
Office Equipment 163
Computer Equipment 167
Accounts Payable 201
Common Stock 307
Dividends 319
Computer Services Revenue 403
Wages Expense 623
Advertising Expense 655
Mileage Expense 676
Miscellaneous Expense 677
Repairs Expense- Computer 684
0ct 1 Cash 101 275,000.00
Office Equipment 40,000.00
Computer Equipment 100,000.00
Common Stock 415,000.00
Owner invests cash and equipment for stock.

0ct 2 Prepaid Rent 16,500.00

Cash 16,500.00
Paid four months' rent in advance

0ct 3 Computer Supplies 7,100.00

Accounts Payable 7,100.00
Purchased supplies on credit.

0ct 5 Prepaid Insurance 11,100.00

Cash 11,100.00
Paid 12 months' premium in advance.

0ct 6 Accounts Receivable 24,000.00

Computer Services Revenue 24,000.00
Billed customer for services.

0ct 8 Accounts Payable 7,100.00

Cash 7,100.00
Paid balance due on accounts payable.

0ct 10 No entry necessary in the journal.

0ct 12 Accounts Receivable 7,000.00

Computer Services Revenue 7,000.00
Billed customer for services.

0ct 15 Cash 24,000.00

Accounts Receivable 24,000.00
Collected accounts receivable.

0ct 17 Repairs Expense- Computer 4,025.00

Cash 4,025.00
Paid for computer repairs.

0ct 20 Advertising Expense 9,700.00

Cash 9,700.00
Purchased ads in local newspaper.
0ct 22 Cash 7,000.00
Accounts Receivable 7,000.00
Collected accounts receivable.

0ct 28 Accounts Receivable 26,040.00

Computer Services Revenue 26,040.00
Billed customer for services.

0ct 31 Wages Expense 4,375.00

Cash 4,375.00
Paid employee for part-time work.

Dividends 18,000.00
Cash 18,000.00

N0v 1 Mileage Expense 1,600.00

Cash 1,600.00
Reimbursed Namikaze for mileage.

N0v 2 Cash 23,165.00

Computer Services Revenue 23,165.00
Collected cash revenue from client.

N0v 5 Computer Supplies 5,625.00

Cash 5,625.00
Purchased computer supplies for cash.

N0v 8 Accounts Receivable 28,340.00

Computer Services Revenue 28,340.00
Billed customer for services.

N0v 13 No entry necessary.

N0v 18 Cash 11,040.00

Accounts Receivable 11,040.00
Collected accounts receivable.

N0v 22 Miscellaneous Expense 1,250.00

Cash 1,250.00
Record donation.

N0v 24 Accounts Receivable 19,750.00

Computer Services Revenue 19,750.00
 Billed customer for services.

N0v 25 No entry necessary.

N0v 28 Mileage Expense 1,920.00

Cash 1,920.00
Reimbursed Namikaze for mileage.

N0v 30 Wages Expense 8,750.00

Cash 8,750.00
Paid employee for part-time work.

Dividends 10,000.00
Cash 10,000.00
Paid cash dividends.

Dec 2 Advertising Expense 5,125.00

Cash 5,125.00
Paid share of mall advertising costs.

Dec 3 Repairs Expense- Computer 2,500.00

Cash 2,500.00
Paid minor repairs to company's computer.

Dec 4 Cah 19,750.00

Accounts Receivable 19,750.00
Collected accounts receivable.

Dec 10 Wages Expense 3,750.00

Cash 3,750.00
Paid employee for part-time work.

Dec 14 Cash 7,500.00

Unearned Computer Services Revenue 7,500.00
Received advance on work to be performed.

Dec 15 Computer Supplies 5,500.00

Accounts Payable 5,500.00
Purchased supplies on credit.

Dec 16 No entry necessary.

Dec 20 Cash 28,125.00

Computer Services Revenue 28,125.00
 Collected cash revenue from client.

Dec 28 Cah 15,000.00

Accounts Receivable 15,000.00
Collected accounts receivable.

Dec 29 Mileage Expense 960.00

Cash 960.00
Reimbursed Namikaze for mileage.

Dec 31 Dividends 7,500.00

Cash 7,500.00
Paid cash dividends.