The transactions of Spade Company appear below.
a. Kacy Spade, the owner, invested $18,750 cash in the company.
b. The company purchased office supplies for $544 cash.
c. The company purchased $10,369 of office equipment on credit.
d. The company received $2,212 cash as fees for services provided to a customer.
e. The company paid $10,369 cash to settle the payable for the office equipment purchased in transaction c.
f. The company billed a customer $3,975 as fees for services provided.
g. The company paid $515 cash for the monthly rent.
h. The company collected $1,670 cash as partial payment for the account receivable created in transaction f.
i. Kacy Spade withdrew $1,100 cash from the company for personal use.
Prepare general journal entries to record the transactions above for Spade Company by using the following accounts: Cash; Accounts Receivable; Office Supplies; Office Equipment; Accounts Payable; Common Stock; Dividends; Fees Earned; and Rent Expense. Use the letters beside each transaction to identify entries.

Please see the required journals below.

Explanation:

a. Owner's investment in business

Debit Cash $18,750

Credit Common Stock $18,750

b. Purchase of office supplies

Debit Office Supplies $544

Credit Cash $544

c. Purchase of office equipment on credit

Debit Office Equipment $10,369

Credit Accounts Payable $10,369

d. Receipt of fees for services provided to a customer

Debit Cash $2,212

Credit Fees Earned $2,212

e. Payment of office equipment purchased on credit

Debit Accounts Payable $10,369

Credit Cash $10,369

f. Fees for services provided to a customer

Debit Accounts Receivable $3,975

Credit Fees Earned $3,975

g. Payment for monthly rent

Debit Rent Expense $515

Credit Cash $515

h. Collection of partial accounts receivable in (f) above

Debit Cash $1,670

Credit Accounts Receivable $1,670

i. Withdrawal of cash for personal use

Debit Drawings account $1,100

Credit Cash $1,100

a.

the correct answer is - no.

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