purchased a vehicle on account from mcintyre sales co 23 700 551389

May 1.

Issued Check No. 205 for May rent, $1,500.

2.

Purchased a vehicle on account from McIntyre Sales Co., $23,700.

3.

Purchased office equipment on account from Office Mate Inc., $640.

5.

Issued Invoice No. 91 to Martin Co., $6,000.

6.

Received check for $6,890 from Chavez Co. in payment of invoice.

7.

Issued Invoice No. 92 to Trent Co., $8,650.

9.

Issued Check No. 206 for fuel expense, $710.

10.

Received check for $9,500 from Sajeev Co. in payment of invoice.

10.

Issued Check No. 207 to Office City in payment of $500 invoice.

10.

Issued Check No. 208 to Bastille Co. in payment of $1,450 invoice.

11.

Issued Invoice No. 93 to Jarvis Co., $6,900.

11.

Issued Check No. 209 to Porter Co. in payment of $375 invoice.

12.

Received check for $6,000 from Martin Co. in payment of invoice.

13.

Issued Check No. 210 to McIntyre Sales Co. in payment of $23,700 invoice.

16.

Cash fees earned for May 1–16, $24,600.

16.

Issued Check No. 211 for purchase of a vehicle, $24,000.

17.

Issued Check No. 212 for miscellaneous administrative expense, $4,360.

18.

Purchased maintenance supplies on account from Bastille Co., $1,790.

18.

Received check for rent revenue on office space, $2,500.

19.

Purchased the following on account from Master Supply Co.: maintenance supplies, $2,500, and office supplies, $2,000.

20.

Issued Check No. 213 in payment of advertising expense, $7,810.

20.

Used maintenance supplies with a cost of $4,200 to repair vehicles.

21.

Purchased office supplies on account from Office City, $790.

24.

Issued Invoice No. 94 to Sajeev Co., $8,000.

25.

Received check for $12,500 from Chavez Co. in payment of invoice.

May 25.

Issued Invoice No. 95 to Trent Co., $5,900.

26.

Issued Check No. 214 to Office Mate Inc. in payment of $640 invoice.

27.

Issued Check No. 215 to J. Wu as a personal withdrawal, $3,500.

30.

Issued Check No. 216 in payment of driver salaries, $29,300.

31.

Issued Check No. 217 in payment of office salaries, $19,400.

31.

Issued Check No. 218 for office supplies, $560.

31.

Cash fees earned for May 17–31, $22,400.

11

Cash

$ 65,200

32

J. Wu, Drawing

—

12

Accounts Receivable

28,890

41

Fees Earned

—

14

Maintenance Supplies

7,240

42

Rent Revenue

—

15

Office Supplies

3,690

51

Driver Salaries Expense

—

16

Office Equipment

17,300

52

Maintenance Supplies Expense

—

17

Accum. Depr.—Office Equip.

4,250

53

Fuel Expense

—

18

Vehicles

62,400

61

Office Salaries Expense

—

19

Accum. Depr.—Vehicles

17,800

62

Rent Expense

—

21

Accounts Payable

2,325

63

Advertising Expense

—

31

J. Wu, Capital

160,345

64

Miscellaneous Administrative Exp.

—