Performed 19 cash 1500 unearned service revenue 1500

performed)
19 Cash .......................................................... 1,500
Unearned Service Revenue ............ 1,500
(Received cash for coupon
books sold)

PROBLEM 2-1A (Continued)
Date Account Titles and Explanation Ref. Debit Credit
Mar. 25 Owner’s Drawings ...............................
Cash ..............................................
(Withdrew cash for personal
use)
800
800
30 Salaries and Wages Expense .............
Cash ..............................................
(Paid salaries)
250
250
30 Accounts Payable ................................
Cash ..............................................
(Paid creditor on account)
1,050
1,050
31 Cash ......................................................
Service Revenue ..........................
(Received cash for services
performed)
2,700
2,700

PROBLEM 2-2A
(a)
J1
Date Account Titles and Explanation Ref. Debit Credit
Apr. 1 Cash ......................................................... 101 20,000
Owner’s Capital .............................. 301 20,000
(Owner’s investment of cash
in business)
1 No entry—not a transaction.
2 Rent Expense .......................................... 729 1,100
Cash ................................................ 101 1,100
(Paid monthly office rent)
3 Supplies ................................................... 126 4,000
Accounts Payable .......................... 201 4,000
(Purchased supplies on
account from Dazzle Company)
10 Accounts Receivable ............................. 112 5,100
Service Revenue ............................ 400 5,100
(Billed clients for services
performed)
11 Cash ......................................................... 101 1,000
Unearned Service Revenue ........... 209 1,000
(Received cash for future
service)
20 Cash ......................................................... 101 2,100
Service Revenue ............................ 400 2,100
(Received cash for services
performed)
30 Salaries and Wages Expense ................ 726 2,800

Cash ................................................ 101 2,800
(Paid monthly salary)

PROBLEM 2-2A (Continued)
Date