Answer:
April 1 Invested $20,000 cash in her business.
Dr Cash 20,000
Cr Vera, Ernst, capital 20,000
1 Hired a secretary-receptionist at a salary of $700 per week payable monthly.
no journal entry required
2 Paid office rent for the month $1,500.
Dr Rent expense 1,500
Cr Cash 1,500
3 Purchased dental supplies on account from Dazzle Company $4,000.
Dr Supplies 4,000
Cr Accounts payable 4,000
10 Performed dental services and billed insurance companies $5,100.
Dr Accounts receivable 5,100
Cr Service revenue 5,100
11 Received $1,000 cash advance from Leah Mataruka for an implant.
Dr Cash 1,000
Cr Deferred revenue 1,000
20 Received $2,100 cash for services performed from Michael Santos.
Dr Cash 2,100
Cr Service revenue 2,100
30 Paid secretary-receptionist for the month $2,800.
Dr Wages expense 2,800
Cr Cash 2,800
30 Paid $2,600 to Dazzle for accounts payable due.
Dr Accounts payable 2,600
Cr Cash 2,600
