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Dec. 1 Issued to Walter Kennedy and Michael Davis 20,000 shares of capital stock in exchange for a total of $200,000 cash.
Dec. 1 Purchased for $240,000 all of the equipment formerly owned by Rent-It.
Paid $150,000 cash and issued a one-year note payable for $90,000.
Dec. 1 Paid $15,000 to Elizabeth as three month’s advance rent on the rental yard and office formerly occupied by Rent-It.
Dec. 4 Purchased office supplies on account from Modern Office Co., $1,300.
Payment due in 30 days. (These supplies are expected to last for several months; debit the Office Supplies assets account.)
Dec. 8 Received $11,000 cash as advance payment on equipment rental from McNamee Construction Company. (Credit Unearned Rental Fees.)
Dec. 12 Paid salaries for the first two weeks in December (on Friday), $6,400.
Dec. 15 Excluding the McNamee advance equipment rental fees earned during the first 15 days of December amounted to $19,500, of which $11,500 was received in cash.
Dec. 17 Purchased on account from Moon Moves, Inc., $730 in parts needed to repair a rental tractor. (Debit an expense account.) Payment is due in 10 days.
Dec. 23 Collected $3,500 of the accounts receivable recorded on December 15.
Dec. 23 Rented a backhoe to Mission Landscaping at a price of $220 per day, to be paid when the backhoe is returned. Mission Landscaping expects to keep the backhoe for about two or three weeks.
Dec. 26 Paid biweekly salaries, $6,400.
Dec. 27 Paid the account payable to Moon Movers, Inc. on Dec. 17.
Dec. 28 Declared a dividend of 10 cents per share, payable on January 15, 2010.
Dec 29 Susquehanna Equipment Rental was named, along with Mission Landscaping and Collier Construction, as a co-defendant in a $25,000 lawsuit filed on behalf of Kevin Davenport. Mission Landscaping had left the rented backhoe in a fenced construction site owned by Collier Construction. After working hours on December 26, Davenport had climbed the fence to play on parked construction equipment. While playing on the backhoe, he fell and broke his arm. The extent of the company’s legal and financial responsibility for this accident, if any, cannot be determined at the time. (Note: this event does not require a journal entry at this time, but may required disclosure in notes accompanying the statements.)
Dec. 29 Purchased a 12-month public-liability insurance policy for $8,400. This policy protects the company against liability for injuries and property damage caused by its equipment. However, the policy goes into effect on January 1, 2010, and affords no coverage for the injuries sustained by Kevin Davenport on December 26.
Dec. 31 Received a bill from Universal Utilities for the month of December, $520. Payment is due in 30 days.
Dec. 31 Equipment rental fees earned during the second half of December amounted to $20,200, of which $16,300 was received in cash.
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