The transactions completed by PS Music during June 2018 were described at the end of Chapter…

PS Music’s June 2018 transactions were
The following transactions were described at Chapter 1. Following transactions were
completed during July, the second month of the business’s
operations:

Jul.	1	Peyton Smith added to PS Music’s investment. exchange for common stock by depositing $5,000 in PS Music’s Checking your account.
	1	Instead of sharing office space with local real estate agents, you can opt to continue doing so. Peyton, an estate agent, decided to lease office space in a nearby neighborhood Music shop. July paid rent, $1750
	1	A comprehensive policy of insurance requires a $2,700 premium. Fire, theft and liability are all covered. This policy is valid for a year. period.
	2	Account opened with $1,000
	3	Peyton has signed a contract for PS Music with a local music company. KXMD Radio Station will host the guest spot for each of the three following episodes months. PS Music must provide guest discs as part of the contract. For a $3,600 monthly fee, jockey 80 hours per month. All Extra hours over 80 will incur a $40/hour charge to KXMD Peyton was awarded $7,200 by KXMD in accordance to the terms of the contract. A deposit for the first two month.
	3	250 dollars paid to account
	4	Attorney was paid $900 to review the July 3 Contract. KXMD. KXMD.
	5	Office Mart – Purchased equipment for my office. $7,500.
	8	Advertising in the newspaper, paid $200
	11	For being a disc jockey at a party, I was awarded $1,000
	13	For rental, I was paid $700 at a local store of audio electronics. digital recording equipment.
	14	Receptionists and part-time employees receive $1,200 in paid wages assistant.

The following transactions should be entered on page 2 of the 2-column.
journal:

Jul.	16	Serving as a disc jockey at a Wedding, Received $2,000 reception.
	18	850 for supplies purchased on account
	21	Upload music for $620 Making different music sets.
	22	Advertisement of the service was paid $800 by a radio station in my area. PS Music two times daily during July.
	23	As a disc jockey, for $2,500 Recipiented $750 With the rest due August 4, 2018,
	27	Electricity bill paid $915
	28	Part-time and receptionists receive $1,200 per month in a combination of stipends assistant.
	29	Payed miscellaneous expenses $540
	30	For $1,500, served as a disc jockey at a charity ball. Received 500, the rest due August 9, 2018,
	31	For being a disc jockey at a party, I was awarded $3,000
	31	National Music was paid $1,400 in royalties (music expenses). Clearing for use of various artists’ music during July.
	31	Paid dividends, $1,250.

PS Music’s chart of accounts and the balance of accounts as of
July 1, 2018, (all normal balances):

11	Cash	$3,920
12	Received Accounts	1,000
14	All Supplies	170
15	Prepaid insurance	—
17	Equipment for the Office	—
21	Accounts payable	250
23	Unearned revenue	—
31	Stock Common	4,000
33	Dividends	500
41	Recurring Fees	6,200
50	Wages	400
51	Employer Rents	800
52	Equipment Rental Expense	675
53	Utilities Expense	300
54	Music expense	1,590
55	Advertising expenses	500
56	Supplies expenses	180
59	Miscellaneous Expense	415

	Required:
1.	The July 1, 2018 balances are entered in the appropriate Balance column in a 4-column account. Entry is not required Accounts with zero balance Note Balance in the Item column. Select a checkmark in the Posting Reference column. (Note: Verify Before, the credit and debit balances were equal Proceed with the next instruction.
2.	Each transaction should be analyzed and journalized in a journal with two columns Start on Page 1. See also The Chart of Accounts provides exact words for account titles.
3.	Post the journal into the ledger and extend the account balance After each post, please add the correct balance column. Indicate a You can zero the balance by adding a Zero (zero) to either Balance The columns are opposite the entry.
4.	Prepare an unadjusted balance for trial starting July 31, 2018,

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