Problem 6-4 Recording General Journal Transactions Ronald Hicks owns and operates Wilderness Rentals. The following accounts are needed to journalize the month’s transactions.

General Ledger
Cash in Bank Ronald Hicks, Capital
Accts. Rec.—Helen Katz Ronald Hicks, Withdrawals
Accts. Rec.—Polk and Co. Income Summary
Office Equipment Equipment Rental Revenue
Camping Equipment Advertising Expense
Accts. Pay.—Adventure Equipment Inc. Maintenance Expense
Accts. Pay.—Digital Tech Computers Rent Expense
Accts. Pay.—Greg Mollaro Salaries Expense
Utilities Expense

Date Transactions
Jan 1
1. Wrote Check 310 for the part-time secretary’s salary, $270.

3
2. Bought $2,000 of camping equipment on account from Adventure Equipment Inc., Invoice
320.

5
3. Received $500 from a client for equipment rental, Receipt 150.

7
4. Wrote Check 311 to pay the electricity bill of $110.

11
5. Billed a client, Polk and Co., $1,700 for rental equipment, Sales Invoice 262.

12
6. Ronald Hicks withdrew $800 for personal use, Check 312.

14
7. Bought a $300 scanner for the office computer from Digital Tech Computers, on account,
invoice 270.

16
8. Wrote Check 313 for $1,000 as an installment payment toward the amount owed to
Adventure Equipment Inc.

25
9. Received $1,700 from Polk and Co. in payment on their account, Receipt 151.

30
10. Paid Digital Tech Computers $300 for the amount owed, Check 314.

1.
Record the general journal entries for the above transactions.

2.
Calculate the amount of cash deducted from the Cash in Bank account in January.