Mary Ann Powers decided to go into business as a soleproprietor and established MAP Computer Consulting Services onOctober 01, 2010. Listed below are the transactions that took placeduring the month of October.

10/01    She opened a business checkingaccount (bank) with a deposit of $25,000 from her personalaccount.

10/02    She purchased computer suppliesfor $1,500, paying for all of it by check from the businesschecking account.

10/03    She provided services to ABCInc. and received payment of $795 for servicesrendered.

10/05    She paid rent for the company’soffice space for the month ($900).

10/10    She paid office salaries($2,100).

10/11    She billed customers forservices provided on account ($17,000).

10/15    She purchased computer suppliesfor $3,000, paying $750 in cash and the rest onaccount.

10/16    She paid automobile expenses of$250 and miscellaneous expenses of $100.

10/20    She paid creditors on theaccount ($500).

10/25    She received a cash payment of$5,000 from customers previously billed (on account).

10/31    She determined that the cost ofsupplies available on hand at the end of the month is $2,500;therefore, the cost of supplies used was $2,000.

10/31    Mary Ann Powers withdrew cashfor personal use ($1,000).

Instructions:

Journalize the transactions above using the formprovided.