05 Jan Journal EntriesFollowing is a list of transactions
Journal EntriesFollowing is a list of transactions entered into during the first month of operations of GardenerCorporation, a new landscape service. Prepare in journal form the entry to record each transaction.April 1: Articles of incorporation are filed with the state, and 100,000 shares of common stockare issued for $100,000 in cash.April 4: A six-month promissory note is signed at the bank. Interest at 9% per annum will berepaid in six months along with the principal amount of the loan of $50,000.April 8: Land and a storage shed are acquired for a lump sum of $80,000. On the basis of anappraisal, 25% of the value is assigned to the land and the remainder to the building.April 10: Mowing equipment is purchased from a supplier at a total cost of $25,000. A down paymentof $10,000 is made, with the remainder due by the end of the month.April 18: Customers are billed for services provided during the first half of the month. Thetotal amount billed of $5,500 is due within ten days.April 27: The remaining balance due on the mowing equipment is paid to the supplier.April 28: The total amount of $5,500 due from customers is received.April 30: Customers are billed for services provided during the second half of the month. Thetotal amount billed is $9,850.April 30: Salaries and wages of $4,650 for the month of April are paid
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