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Kai Edo is a licensed public accountant. During the first month of operations of her business (a sole proprietorship), the following events and transactions occurred (amounts in thousands).
April 2 Invested ¥30,000 cash and equipment valued at ¥14,000 in the business.
2 Hired administrative assistant at a salary of ¥290 per week payable monthly.
3 Purchased supplies on account ¥700. (Debit an asset account.)
7 Paid office rent of ¥600 for the month.
11 Completed a tax assignment and billed client ¥1,100 for services rendered. (Use Service Revenue account.)
12 Received ¥3,200 advance on a management consulting engagement.
17 Received cash of ¥2,300 for services completed for Ferengi Co.
21 Paid insurance expense ¥110.
30 Paid administrative assistant ¥1,160 for the month.
30 A count of supplies indicated that ¥120 of supplies had been used.
30 Purchased a new computer for ¥5,100 with personal funds. (The computer will be used exclusively for business purposes.)
Instructions
Journalize the transactions in the general journal. (Omit explanations.)
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