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{"ops":[{"insert":"Given below is a list of selected transactions performed by John D\u00e9cor during the month of December 2017.\nDec. 1 Mr. John transferred cash from his personal account to the business 150,000.\n\u201c 1 Paid five months\u2019 rent in advance, 30,000\n\u201c 1 Paid annual Insurance premium of 7,200\n\u201c 11 Purchased a truck for 110,000 by paying 60,000 Cash and giving a notes payable for the difference.\n\u201c 12 Purchased equipment on account, 11,000\n\u201c 13 Purchased supplies on account 2400.\n\u201c 14 Paid insurance premiums of 8100\n\u201c 15 Received cash for services completed 36,000.\n\u201c 18 Paid salaries of 9000.\n\u201c 21 Paid its liabilities for the purchase of equipment made on December 12\n\u201c 24 Provided Service on account, 52,000\n\u201c 27 Paid utilities expense 12,500.\n\u201c 28 Received cash from customers on account 24,000\n\u201c 30 Paid salaries to employees 5,000\n\u201c 30. The owner withdrew 2,000 for personal use.\nRequired:\na) Record the above transactions in General Journal & Post each entry. \n"}]}
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