Question

Crazy Mountain Tours Co. is a travel agency. The nine transactions recorded by Crazy Mountain Tours during May 20Y2, its first month of operations, are indicated in the following T accounts:

Cash
Transaction Debit amount Transaction Credit amount
(1) 50,000 (2) 4,000
(7) 13,100 (3) 10,000
(4) 6,175
(6) 6,000
(9) 1,500

Equipment
Transaction Debit amount Transaction Credit amount
(3) 30,000

Dividends
Transaction Debit amount Transaction Credit amount
(9) 1,500

Accounts Receivable
Transaction Debit amount Transaction Credit amount
(5) 20,500 (7) 13,100

Accounts Payable
Transaction Debit amount Transaction Credit amount
(6) 6,000 (3) 20,000

Service Revenue
Transaction Debit amount Transaction Credit amount
(5) 20,500

Supplies
Transaction Debit amount Transaction Credit amount
(2) 4,000 (8) 2,200

Common Stock
Transaction Debit amount Transaction Credit amount
(1) 50,000

Operating Expenses
Transaction Debit amount Transaction Credit amount
(4) 6,175
(8) 2,200
Prepare the nine journal entries from which the postings were made. Journal entry explanations may be omitted. If an amount box does not require an entry, leave it blank.

TransactionAccountDebitCredit
(1)

(2)

(3)


(4)

(5)

(6)

(7)

(8)

(9)

Answers

GPT-4o mini
Based on the provided T-account information for Crazy Mountain Tours Co., we can prepare the journal entries for each transaction. Here are the journal entries corresponding to each transaction:

**Transaction 1:**
```
Common Stock 50,000
Cash 50,000
```

**Transaction 2:**
```
Supplies 4,000
Cash 4,000
```

**Transaction 3:**
```
Equipment 30,000
Accounts Payable 20,000
Cash 10,000
```

**Transaction 4:**
```
Operating Expenses 6,175
Cash 6,175
```

**Transaction 5:**
```
Accounts Receivable 20,500
Service Revenue 20,500
```

**Transaction 6:**
```
Accounts Payable 6,000
Cash 6,000
```

**Transaction 7:**
```
Cash 13,100
Accounts Receivable 13,100
```

**Transaction 8:**
```
Operating Expenses 2,200
Supplies 2,200
```

**Transaction 9:**
```
Dividends 1,500
Cash 1,500
```

These entries encapsulate the transactions as reflected in their respective T-accounts.