Each book contains 4 coupons that enable the holder

Each book contains 4 coupons that enable the holder to play one round of disc golf.
25 Withdrew $800 cash for personal use.
30 Paid salaries of $250.
30 Paid Stevenson Company in full.
31 Received $2,700 cash for golf fees.
The company's chart of accounts are as follows:
Cash, Prepaid Insurance, Land, Buildings, Equipment, Accounts Payable, Unearned Service Revenue, Owner's Capital,
Owner's Draw, Service Revenue, Advertising Expense, and Salaries and Wages Expense.
Instructions:
Journalize the March transactions.
J1
Date Account Titles and Explanation Ref. Debit Credit
Mar 1 Cash 20,000
Service Revenue 20,000
Owners investment of cash in business
3 Land 12,000
Building 2,000
Equipment 1,000
Cash 15,000
Purchased Rainbow Golf Land
5 Advertising Expense 900
Cash 900
Paid for advertising expenses
6 Prepaid Insurance
Cash 600

Purchased one-year insurance policy 600
10 Equipment 1,050
Accounts Payable 1,050
Equipment purchased amount of $1050 due in 30 da
18 Cash 1,100
Service Revenue 1,100
Golf fees
19 Cash 1,500
Unearned Revenue 1,500
150 coupon books for $10 each
25 Owner's Draw 800
Cash 800
Withdrew cash for personal use
30 Salaries and Wages Expense 250
Cash 250
Paid saleries
30 Accounts Payable 1,050
Cash 1,050
Paid equipment in full
31 Cash 2,700
Service Revenue 2,700
Recived cash for golf fees

Problem 2-2A, p.84
Emily Valley is a licensed dentist. During the first month of operation of her business, the following events and tra
Apri 1 Invested $20,000 casxh in her business.
1 Hired a sectretary-receptionist at a salary of $700 per week payable monthly.
2 Paid office rent for the month $1,100.
3 Purchased dental supplies on account from Dazzle Company $4,000.
10 Performed dental services and billed insurance companies $5,100.
11 Received $1,000 cash advance from Leah Mataruka for an implant.
20 Received $2,100 cash for services performed from Michael Santos.
30 Paid secretary-receptionist fro the month $2,800.
30 Paid $2,400 to Dazzle for accounts payable due.
Instructions:
(a) Journalize the April transactions.
(b) Post the April journal entries to the ledger.
( c) Prepare a trail balance at April 30, 2017.