Selected transactions for Sophie's Dog Care are as follows during the month of March. 1 Paid monthly rent of $910. 3 Performed services for $110 on account. 5 Performed services for cash of $55. 8 Purchased equipment for $455. The company paid cash of $60 and the balance was on account. 12 Received cash from customers billed on March 3. 14 Paid wages to employees of $400. 22 Paid utilities of $54. 24 Borrowed $1, 140 from Grafton State Bank by signing a note. 27 Paid $170 to repair service for plumbing repairs. 28 Paid balance amount owed from equipment purchase on March 8. 30 Paid $1, 370 for six months of insurance. Journalize the transactions. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

1 Paid monthly rent of $910.

Dr Rent expense 910

    Cr Cash 910

3 Performed services for $110 on account.

Dr Accounts receivable 110

    Cr Service revenue 110

5 Performed services for cash of $55.

Dr Cash 55

     Cr Service revenue 55

8 Purchased equipment for $455. The company paid cash of $60 and the balance was on account.

Dr Equipment 455

    Cr Cash 60

    Cr Accounts payable 395

12 Received cash from customers billed on March 3.

Dr Cash 110

     Cr Accounts receivable 110

14 Paid wages to employees of $400.

Dr Wages expense 400

    Cr Cash 400

22 Paid utilities of $54.

Dr Utilities expense 54

    Cr Cash 54

24 Borrowed $1,140 from Grafton State Bank by signing a note.

Dr Cash 1,140

    Cr Notes payable 1,140

27 Paid $170 to repair service for plumbing repairs.

Dr Repairs expense 170

     Cr Cash 170

28 Paid balance amount owed from equipment purchase on March 8.

Dr Accounts payable 395

    Cr Cash 395

30 Paid $1, 370 for six months of insurance.

Dr Prepaid insurance 1,370

    Cr Cash 1,370

rational decision making is a multi-step process for making choices between alternatives. the process of rational decision making favors logic, objectivity, and analysis over subjectivity and insight. the word “rational” in this context does not mean sane or clear-headed as it does in the colloquial sense.

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