Jardine Consulting Co. has the following accounts in its ledger: Cash, Accounts Receivable, Supplies, Office Equipment, Accounts Payable, Common Stock, Retained Earnings, Dividends, Fes Earned, Rent Expense, Advertising Expense, Utility Expense, Miscellaneous Expense. Journalize the following selected transactions for March 2016 in a two-column journal. Journal entry explanations may be omitted. Mar.1. Paid rent for the month, $2,500.3. Paid advertising expense, $675.5. Paid cash for supplies, $1,250.6. Purchased office equipment on account, $9,500.10. Received cash form customers on account, $16,550.15. Paid creditor on the account, $3,180.27. Paid cash for repairs to office equipment, $540.30. Paid telephons bill for the month, $375.31. Fees earned and billed to customers for the month, $49,770.31. Paid electricity bill for the month, $830

Mar.1

Rent Expense $2,500 (debit)

Cash $2,500 (credit)

Mar.3

Advertising Expense $675 (debit)

Cash $675 (credit)

Mar.5

Supplies $1,250 (debit)

Cash $1,250 (credit)

Mar.6

Office equipment $9,500 (debit)

Accounts Payable $9,500 (credit)

Mar.10

Cash $16,550 (debit)

Accounts Receivable $16,550 (credit)

Mar.15

Accounts Payable $3,180  (debit)

Cash $3,180 (credit)

Mar.27

Miscellaneous Expense $540 (debit)

Cash $540 (credit)

Mar.30

Utility Expense $375 (debit)

Cash $375 (credit)

Mar. 31

Accounts Receivable $49,770 (debit)

Fees Earned $49,770 (credit)

Mar. 31

Utility Expense $830 (debit)

Cash $830 (credit)

Explanation:

Telephone Bill and Electricity Bill are both utilities used for operations hence entered under Utility Expense Account.

Repairs to Office Equipment was entered in the Account Title Miscellaneous Expense because of all the Account Titles for this Company, this is the most appropriate.

step 1: create a plan

step 2: inventory facility equipment/assets

step 3: create preventive maintenance procedures

step 4: create preventive maintenance schedules

step 5: train your maintenanceteam

step 6: analyze – adjust - improve

or

step 1 – pm procedure design: doing the effective things

step 2 – pm procedure scheduling: efficient use of people and resources

step 3 – pm lubrication engineering

step 4 – pm training: back on the chain gang

step 5 – pm program management plan

step 6 – communicate, communicate, communicate

answer; radioactive decay)