A company has following happened in last year a. Purchased buildings costing $414 and equipment costing $218 for cash.
b. Borrowed $129 from a bank, signing a short-term note.
c. Provided $51,771 in service to customers during the year, with $27,058 on account and the rest received in cash.
d. Paid $136,274 cash on accounts payable.
e. Purchased $30,983 of inventory on account.
f. Paid payroll, $4,540 during the year.
g. Received $21,343 on account paid by customers.
h. Purchased and used fuel of $1,850 in delivery vehicles during the year (paid for in cash).
i. Declared $598 in dividends at the end of the year to be paid the following year.
j. Incurred $116 in utility usage during the year; paid $97 in cash and owed the rest on account.

Required:
General journal entries.

a. Purchased buildings costing $414 and equipment costing $218 for cash.

b. Borrowed $129 from a bank, signing a short-term note.

c. Provided $51,771 in service to customers during the year, with $27,058 on account and the rest received in cash.

d. Paid $136,274 cash on accounts payable.

e. Purchased $30,983 of inventory on account.

f. Paid payroll, $4,540 during the year.

g. Received $21,343 on account paid by customers.

h. Purchased and used fuel of $1,850 in delivery vehicles during the year (paid for in cash).

i. Declared $598 in dividends at the end of the year to be paid the following year.

j. Incurred $116 in utility usage during the year; paid $97 in cash and owed the rest on account.

Required:

General journal entries.

a. Purchased buildings costing $414 and equipment costing $218 for cash.

b. Borrowed $129 from a bank, signing a short-term note.

c. Provided $51,771 in service to customers during the year, with $27,058 on account and the rest received in cash.

d. Paid $136,274 cash on accounts payable.

e. Purchased $30,983 of inventory on account.

f. Paid payroll, $4,540 during the year.

g. Received $21,343 on account paid by customers.

h. Purchased and used fuel of $1,850 in delivery vehicles during the year (paid for in cash).

i. Declared $598 in dividends at the end of the year to be paid the following year.

j. Incurred $116 in utility usage during the year; paid $97 in cash and owed the rest on account.

Required:

General journal entries.

a. Purchased buildings costing $414 and equipment costing $218 for cash.

b. Borrowed $129 from a bank, signing a short-term note.

c. Provided $51,771 in service to customers during the year, with $27,058 on account and the rest received in cash.

d. Paid $136,274 cash on accounts payable.

e. Purchased $30,983 of inventory on account.

f. Paid payroll, $4,540 during the year.

g. Received $21,343 on account paid by customers.

h. Purchased and used fuel of $1,850 in delivery vehicles during the year (paid for in cash).

i. Declared $598 in dividends at the end of the year to be paid the following year.

j. Incurred $116 in utility usage during the year; paid $97 in cash and owed the rest on account.

Required:

General journal entries.

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