g The transactions of Spade Company appear below. Kacy Spade, owner, invested $100,750 cash in the company in exchange for common stock. The company purchased office supplies for $1,250 cash. The company purchased $10,050 of office equipment on credit. The company received $15,500 cash as fees for services provided to a customer. The company paid $10,050 cash to settle the payable for the office equipment purchased in transaction c. The company billed a customer $2,700 as fees for services provided. The company paid $1,225 cash for the monthly rent. The company collected $1,125 cash as partial payment for the account receivable created in transaction f. The company paid a $10,000 cash dividend to the owner (sole shareholder). Required: 1. Prepare general journal entries to record the transactions above for Spade Company by using the following accounts: Cash; Accounts Receivable; Office Supplies; Office Equipment; Accounts Payable; Common Stock; Dividends; Fees Earned; and Rent Expense. 2. Post the above journal entries to T-accounts, which serve as the general ledger for this assignment.

1)

Dr Cash 100,750

    Cr Common stock 100,750

Dr Office supplies 1,250

    Cr Cash 1,250

Dr Equipment 10,050

    Cr Accounts payable 10,050

Dr Cash 15,500

    Cr Fees earned 15,500

Dr Accounts payable 10,050

    Cr Cash 10,050

Dr Accounts receivable 2,700

    Cr Fees earned 2,700

Dr Rent expense 1,225

    Cr Cash 1,225

Dr Cash 1,125

    Cr Accounts receivable 1,125

Dr Dividends 10,000

    Cr Cash 10,000

2)

         Cash                                             Accounts receivables

Debit           Credit                                 Debit           Credit    

100,750       1,250                                  2,700          1,125  

15,500         10,050                                1,575

1,125             1,225

                    10,000

94,850

 Office Supplies                                       Equipment

Debit           Credit                                 Debit           Credit    

1,250                                                       10,050                    

1,250                                                       10,050

Accounts payable                                   Common Stock

Debit           Credit                                 Debit           Credit    

10,050        10,050                                                    100,750

0                  0                                                              100,750

   Fees earned                                      Rent Expense

Debit           Credit                                 Debit           Credit    

                   15,500                                1,225                      

                   2,700                                 1,225

                   18,200

     Dividends

Debit           Credit

10,000                  

10,000

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