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Teal and Associates, a small manufacturin firm, entered into the folowing cash t

ID: 2339610 • Letter: T

Question

Teal and Associates, a small manufacturin firm, entered into the folowing cash transactions during January 2017: 1. Issued 500 shares of stock for $20 aach 2. Sold services for s4,400 cash. 3. Paid salaries and wages of $1,660. 4. Purchased land as a lang-term investment for $9,700 cash. 5. Paid a $1,900 dividend. 6. Sold land with a bock value of $2,900 for $3,300 cash 7, Paid $1,200 to the bank: $700 to reduce the prinapal on an outstanding loan and $500 as an interest payment. 8. Paid miscellaneous expenses of $2,240 Prepare ournal entries for each transaction Credit account titles are automatically inden ed when the mount is entered. Do not indent manually. If no entry is required, select 'No entry or the account titles and enter 0 or he amounts No. Account Titles and Explanation Debit Credit (Issued common stock) (Sold services for cash) Incurred and paid wages) (Purchased land as an (Declared and paid dividend) (5old land) (Made principal and ntcrest payment) (Incurred and paid

Explanation / Answer

Journal Entries

No

Account titles and explanation

Debit

Credit

1

Cash

$ 11,800.00

          Common Stock

$ 11,800.00

(Issued common stock)

2

Cash

$   4,400.00

              Service Revenue

$   4,400.00

(Sold services for cash)

3

Salaries and wages expense

$   1,660.00

              Cash

$   1,660.00

(incurred and paid wages)

4

Land

$   9,700.00

         Cash

$   9,700.00

(Purchased land as an investment)

5

Dividends

$   1,900.00

            cash

$   1,900.00

(declared and paid Dividend)

6

Cash

$   3,300.00

           land

$   2,800.00

            Profit on sale of land

$       500.00

(sold land)

7

Interest expense

$       500.00

Notes payable

$       700.00

            cash

$   1,200.00

(made principle and interest payment)

8

Miscellaneous expenses

$   2,240.00

            Cash

$   2,240.00

(incurred and paid miscellaneous expenses)

Journal Entries

No

Account titles and explanation

Debit

Credit

1

Cash

$ 11,800.00

          Common Stock

$ 11,800.00

(Issued common stock)

2

Cash

$   4,400.00

              Service Revenue

$   4,400.00

(Sold services for cash)

3

Salaries and wages expense

$   1,660.00

              Cash

$   1,660.00

(incurred and paid wages)

4

Land

$   9,700.00

         Cash

$   9,700.00

(Purchased land as an investment)

5

Dividends

$   1,900.00

            cash

$   1,900.00

(declared and paid Dividend)

6

Cash

$   3,300.00

           land

$   2,800.00

            Profit on sale of land

$       500.00

(sold land)

7

Interest expense

$       500.00

Notes payable

$       700.00

            cash

$   1,200.00

(made principle and interest payment)

8

Miscellaneous expenses

$   2,240.00

            Cash

$   2,240.00

(incurred and paid miscellaneous expenses)

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