Answer :
Answer:
The journal entry for each transaction is given below.
April 1 Invested $23,000 cash in her business.
Debit Cash Asset $ 23,000
Credit Capital Account $ 23,000
1 Hired a secretary-receptionist at a salary of $800 per week payable monthly.
(No entry required)
2 Paid office rent for the month $1,100
Debit Rent Expense $ 1,100
Credit Cash Asset $ 1,100
3 Purchased dental supplies on account from Dazzle Company $4,900.
Debit Supplies Inventory $ 4,900
Credit Account Payable $ 4,900
10 Performed dental services and billed insurance companies $4,600
Debit Receivables account $ 4,600
Credit Service Revenue $ 4,600
.11 Received $1,300 cash advance from Leah Mataruka for an implant.
Debit Cash Asset $ 1,300
Credit Advance Income Liability $ 1,300
20 Received $2,500 cash for services performed from Michael Santos.
Debit Cash Asset Account $ 2,500
Credit Receivable Account $ 2,500
30 Paid secretary-receptionist for the month $3,200.
Debit Salary Expense $ 3,200
Credit Cash Asset $ 3,200
30 Paid $3,140 to Dazzle for accounts payable due
Debit Account Payable $ 3,140
Credit Cash Asset $ 3,140
Vera Ernst journal entries for the transactions are:
April 1
Debit Cash $ 23,000
Credit Owner's Equity $23,000
(To record owner's Investment)
April 1
No journal entry
April 2
Debit Rent Expense $ 1,100
Credit Cash $ 1,100
(To record office rent)
April 3
Debit Supplies $ 4,900
Credit Account Payable-Dazzle company $ 4,900
(To record supplies on account)
April 10
Debit Account Receivables -Insurance company $ 4,600
Credit Service Revenue $ 4,600
(To record services performed)
April 11
Debit Cash $ 1,300
Credit Unearned revenue $ 1,300
(To record Cash received for future services)
April 20
Debit Cash $ 2,500
Credit Service revenue $ 2,500
(To record Cash received for services performed)
April 30
Debit Salary Expense $ 3,200
Credit Cash $ 3,200
(To record salary expense)
April 30
Debit Account Payable $ 3,140
Credit Cash $ 3,140
(To record amount paid to Dazzle on account)
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