National Park Tours Co. is a travel agency. The nine transactions recorded by National Park Tours during May 2019, its first month of operations, are indicated in the following T accounts: Cash Equipment Beth Worley, Drawing
(1) 75,000 (2) 900 (3) 8,000 (9) 2,500
(7) 8,150 (3) 1,600
(4) 6,280
(6) 2,700
(9) 2,500
Accounts Receivable Accounts Payable Fees Earned
(5) 12,300 (7) 8,150 (6) 2,700 (3) 6,400 (5) 12,300
Supplies Beth Worley, Capital Operating Expenses
(2) 900 (8) 660 (1) 75,000 (4) 6,280
(8) 660
Prepare the nine journal entries from which the postings were made. For a compound transaction, if an amount box does not require an entry, leave it blank.

National Park Tours Co.

Journal Entries

Sr. No                Account               Debit          Credit

1)                        Cash                   75,000 Dr

                  Beth Worley Capital                            75,000 Cr

Invested in capital.

2)   Supplies Expense                         900Dr

                    Cash                                              900 Cr

Bought Supplies

3)           Equipment                       8000 Dr

                     Cash                                    1600 Cr

                   Accounts Payable               6400 Cr

Bought Equipment.

4)             Operating Expenses           6280Dr

                     Cash                                            6280 Cr

Spent on Operating Expenses

5)           Accounts Receivable       12300Dr

                   Fees Earned                                 12300 Cr

Provided Services on Account.

6)           Accounts Payable        2700Dr

                  Cash                                           2700 Cr

Paid cash for a liability raised previously.

7)               Cash                            8,150Dr

                    Accounts Receivable               8,150 Cr

Received Services fees.

8)          Supplies    Expenses             660Dr

                         Supplies                                 660 Cr

Supplies expenses charged.

9)         Beth Worley, Drawing    2500Dr

                       Cash                                        2500 Cr

Withdrew for personal use.

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