ACCT 290 Principles of accounting

No Date General Journal Debit Credit
         
1 Sep 01, 2019 Cash 53,000  
1   Zack Mason, Capital   53,000
         
2 Sep 04, 2019 Equipment 5,800  
2   Accounts payable   5,800
         
3 Sep 16, 2019 Automobile 13,800  
3   Cash   13,800
         
4 Sep 20, 2019 Supplies 450  
4   Cash   450
         
5 Sep 23, 2019 Cash 135  
5   Supplies   135
         
6 Sep 30, 2019 Accounts payable 3,500  
6   Cash   3,500
         
7 Sep 30, 2019 Zack Mason, Drawing 2,300  
7   Cash   2,300
         
8 Sep 30, 2019 Rent expense 1,350  
8   Cash   1,350
         
9 Sep 30, 2019 Cash 2,400  
9   Fees income   2,400
         
10 Sep 30, 2019 Telephone expense 400  
10   Cash   400

Selected activity of Mason Consulting Services follow.
 

TRANSACTIONS
 
1 Zack Mason invested $53,000 in cash to start the firm.
    4 Purchased office equipment for $5,800 on credit from Den, Inc.; received Invoice 9823, payable in 30 days.
    16 Purchased an automobile that will be used to visit clients; issued Check 1001 for $13,800 in full payment.
    20 Purchased supplies for $450; paid immediately with Check 1002.
    23 Returned damaged supplies for a cash refund of $135.
    30 Issued Check 1003 for $3,500 to Den, Inc., as payment on account for Invoice 9823.
    30 Withdrew $2,300 in cash for personal expenses.
    30 Issued Check 1004 for $1,350 to pay the rent for October.
    30 Performed services for $2,400 in cash.
    30 Paid $400 for monthly telephone bill, Check 1005.

Prepare journal entries for the transactions incurred during September of 2019.