PR 2-3A Journal entries and trial balance

On April 1, 2012, Kathleen Alvarez established an interior decorating business, Intrex Designs.
During the month, Kathleen completed the following transactions related to the business:

Apr. 1. Kathleen transferred cash from a personal bank account to an account to be used for the business, $17,000. 2. Paid rent for period of April 2 to end of month, $3,400. 6. Purchased of%uFB01ce equipment on account, $10,000. 8. Purchased a used truck for $21,000, paying $2,000 cash and giving a note payable for the remainder.
10. Purchased supplies for cash, $1,800.
12. Received cash for job completed, $13,000.

Apr. 15. Paid annual premiums on property and casualty insurance, $1,800.
23. Recorded jobs completed on account and sent invoices to customers, $9,000.
24. Received an invoice for truck expenses, to be paid in April, $1,000.
Enter the following transactions on Page 2 of the two-column journal.
29. Paid utilities expense, $1,500.
29. Paid miscellaneous expenses, $750.
30. Received cash from customers on account, $7,800.
30. Paid wages of employees, $4,000.
30. Paid creditor a portion of the amount owed for equipment purchased on
April 6, $2,500.
30. Withdrew cash for personal use, $2,000.

Instructions
1. Journalize each transaction in a two-column journal beginning on Page 1, referring to the following chart of accounts in selecting the accounts to be debited and credited. (Do not insert the account numbers in the journal at this time.) Explanations may be omitted.
11 Cash 31 Kathleen Alvarez, Capital
12 Accounts Receivable 32 Kathleen Alvarez, Drawing
13 Supplies 41 Fees Earned
14 Prepaid Insurance 51 Wages Expense
16 Equipment 53 Rent Expense
18 Truck 54 Utilities Expense
21 Notes Payable 55 Truck Expense
22 Accounts Payable 59 Miscellaneous