For the past several years, Johnson has operated a part-time consulting business from his home. As of April 1, 2006, Johnson decided to move to rented quarters and to operate the business, which was to be known as ABC Consulting, on a full-time basis. ABC Consulting entered into the following transactions during April:

Date	Transaction
April 1.	The following assets were received from Johnson: cash, $13,100; accounts receivable, $3,000; supplies, $1,400; and office equipment, $12,500.Thise were no liabilities received.
1	Paid three months rent on a lease rental contract, $4,800.
2	Paid the premiums on property and casualty insurance policies, $1,800.
4	Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $5,000.
5	Purchased additional office equipment on account from Office Station Co., $2,000.
6	Received cash from clients on account, $1,800.
10	Paid cash for a newspaper advertisement, $120.
12	Paid Office Station Co. for part of the debt incurred on April 5, $1,200.
12	Recorded services provided on account for the period April 112, $4,200.
14	Paid part-time receptionist for two weeks salary, $750.
17	Recorded cash from cash clients for fees earned during the period April 116, $6,250.
18	Paid cash for supplies, $800.
20	Recorded services provided on account for the period April 1320, $2,100.
24	Recorded cash from cash clients for fees earned for the period April 1724, $3,850.
26	Received cash from clients on account, $5,600.
27	Paid part-time receptionist for two weeks salary, $750.
29	Paid telephone bill for April, $130.
30	April 30. Paid electricity bill for April, $200.
30	Recorded cash from cash clients for fees earned for the period April 2530, $3,050.
30	Recorded services provided on account for the remainder of April, $1,500.
30	Johnson withdrew $6,000 for personal use.

Instructions

1. Journalize each transaction in a two-column journal, 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.)

Account	Account number	Account	Account number
Cash	11	Johnson Capital	31
Accounts Receivable	12	Johnson, Drawing	32
Supplies	14	Fees Earned	41
Prepaid Rent	15	Salary Expense	51
Prepaid Insurance	16	Rent Expense	52
Office Equipment	18	Supplies Expense	53
Accumulated Depreciation	19	Depreciation Expense	54
Accounts Payable	21	Insurance Expense	55
Salaries Payable	22	Miscellaneous Expense	59
Unearned Fees	23