Journal Entries

Prepare the journal entries for the following:

May 3 - Received cash from clients as advanced payment for services to be provided and recorded as unearned fees $4500

5. Received cash from clients on account $2450

9. Paid cash for ad $225

13. Paid for part of debt incurred on April 5 (accounts payable)$640

15. Recorded services provided on account for the period May 1-15 $9180

16. Paid receptionist for 2 weeks salary, including amount owed on April 20, $750 (amount owed $120

17. Recorded cash from cash clients for fees earned May 1-16 $8360

20. Purchased supplies on account $735

21. Recorded services provided on account for May 16-20 $4820

25. Recorded cash from cash clients for fees earned for May 17-23 $7900

27. Received cash from clients on account $9520

28. Paid receptionist for 2 weeks salary $750

30. Paid telephone bill for May $260

31. Paid electric bill for May $810

31. Recorded cash from cash clients for fees earned for May 26-31 $3300

31. Recorded services provided on account for remainder of May $2650

31. Owner withdrew $10,500 for personal use