Answer:
1. Rent Expense (Dr.) $4,800
Lease Rentals (Cr.) $4,800
2. Premium on Insurance (Dr.) $4,500
Cash (Cr.) $4,500
4. Cash (Dr.) $5,500
Unearned Revenue (Cr.) $5,500
5. Office Equipment (Dr.) $6,500
Accounts Payable (Cr.) $6,500
6. Cash (Dr.) $15,300
Accounts Receivable (Cr.) $15,300
10. Advertisement Expense (Dr.) $400
Cash (Cr.) $400
12. Accounts Receivable (Dr.) $13,300
Service Revenue (Cr.) $13,300
14. Salaries Expense (Dr.) $1,750
Cash (Cr.) $1,750
Explanation:
17. Cash (Dr.) $9,450
Fees Earned (Cr.) $9,450
18. Supplies Expense (Dr.) $600
Cash (Cr.) $600
20. Accounts Receivable (Dr.) $6,650
Service Revenue (Cr.) $6,650
24. Cash (Dr.) $4,000
Fees earned (Cr.) $4,000
29. Telephone Bill (Dr.) $325
Cash (Cr.) $325
31. Electricity Bill (Dr.) $675
Cash (Cr.) $675