Aracel engineering completed the following transactions in the month of june.
a. jenna aracel, the owner, invested $100,000 cash, office equipment with a value of $5,000, and $60,000 of drafting equipment to launch the company.
b. the company purchased land worth $49,000 for an office by paying $6,300 cash and signing a long-term note payable for $42,700.
c. the company purchased a portable building with $55,000 cash and moved it onto the land acquired inb.
d. the company paid $3,000 cash for the premium on an 18-month insurance policy.
e. the company completed and delivered a set of plans for a client and collected $6,200 cash.
f. the company purchased $20,000 of additional drafting equipment by paying $9,500 cash and signing a long-term note payable for $10,500.
g. the company completed $14,000 of engineering services for a client. this amount is to be received in 30 days.
h. the company purchased $1,150 of additional office equipment on credit.
i. the company completed engineering services for $22,000 on credit.
j. the company received a bill for rent of equipment that was used on a recently completed job. the $1,333 rent cost must be paid within 30 days.
k. the company collected $7,000 cash in partial payment from the client described in transaction g.
l. the company paid $1,200 cash for wages to a drafting assistant.
m. the company paid $1,150 cash to settle the account payable created in transaction h.
n. the company paid $925 cash for minor maintenance of its drafting equipment.
o. jenna aracel withdrew $9,480 cash from the company for personal use.
p. the company paid $1,200 cash for wages to a drafting assistant.
q. the company paid $2,500 cash for advertisements on the web during june.

prepare general journal entries to record these transactions

The journal entries to record these transactions are:

a. Dr Cash$100,000

Dr Office equipment$5,000

Dr Drafting equipment$60,000

Cr Common stock  $165,000

($100,000+$5,000+$60,000)

( To record amount Invested in business)

b. Dr  Land$49,000

Cr Cash  $6,300

Cr Notes payable  $42,700

(To record Purchase of land)  

c. Dr  Building$55,000

Cr Cash  $55,000

(To building Purchased )

d. Dr  Prepaid insurancye$3,000

Cr Cash  $3,000

(To record Purchase of insurance policy)  

e. Dr  Cash$6,200

Cr Engineering fees earned  $6,200

(To record  fees received  for engineering services)  

f. Dr  Drafting equipment$20,000

Cr Cash  $9,500

Cr Notes payable  $10,500

( To record  drafting equipment purchased )  

g. Dr  Accounts receivable$14,000

Cr Engineering fees earned  $14,000

(To record  engineering services Completed)

h. Dr  Office equipment$1,150

Cr Accounts payable  $1,150

( To record  office equipment purchased)  

i. Dr  Accounts receivable$22,000

Cr Engineering fees earned  $22,000

(To record  engineering services Completed)

j. Dr Equipment rental expense$1,333

Cr Accounts payable  $1,333

(To record  equipment rental expense incurred)  

k. Dr Cash$7,000

Cr Accounts receivable  $7,000

(To record  cash collected on account)  

l. Dr  Wage expense$1,200

Cr Cash  $1,200

(To record wages paid)

m. Dr  Accounts payable$1,150

Cr Cash  $1,150

( To record cash paid  on account)

n . Dr Repairs expense$925

Cr Cash  $925

( To record amount paid for repairs of drafting equipment)  

o. Dr  Dividends$9,480

Cr Cash  $9,480

(To record dividends)  

p. Dr  Wage expense$1,200

Cr Cash  $1,200

(To record  wages paid )  

q. Dr  Advertisement expense$2,500

Cr Cash  $2,500

(To record amount paid for advertisement)

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Aracel Engineering Ltd.

Journal Entries

Sr. No.                        Accounts                 Debit               Credit

a.                      Investments                   $100,000

                           Cash                                                      $ 100,000

a.                     Office Equipment             $ 5000

                        Cash                                                        $ 5000

Purchase office Equipment

a.              Drafting Equipment               $ 60,000

                        Cash                                                           $ 60,000

Purchase Drafting Equipment

b.                 Land                                      $ 49,000

                          Cash                                                           $ 6,300

                          Note Payable                                            $ 42,700

Purchase Land

c.               Building                                   $ 55,000

                             Cash                                                       $ 55,000

Purchase Building

d.             Premium for Insurance            $ 3000

                             Cash                                                         $ 3000

Paid Cash for Insurance Premium

e.               Cash                                         $ 6200

                         Drafting Services A/c                                   $ 6200

Received Cash for a set of plans (drafts) from a client

f.                 Drafting Equipment                $ 20,000

                         Cash                                                               $ 9500

                         Notes Payable                                               $ 10,500

Bought equipment for cash and notes payable

g.                 Account Receivable             $ 14,000

                              Engineering Services                               $ 14,000

Engineering Services rendered on credit

h.                Office Equipment                   $ 1150

                              Accounts Payable                                      $ 1150

Office Equipment bought on credit

i.                      Account Receivable             $ 22,000

                              Engineering Services                               $ 22,000

Engineering Services rendered on credit

j.                   Rent Expense                           $ 1333

                           Rent Payable                                                 $ 1333

Rent to be paid within 30 days

k.                   Cash                                            $ 7000

                              Account Receivable                                   $ 7000

Received partial payment as Cash for Engineering services

l.                       Wages                                      $ 1,200

                                      Cash                                                     $ 1,200

Wages Paid

m.                         Accounts Payable                 $ 1150

                                      Cash                                                      $ 1150

Payment made for office equipment purchased on credit

n.                    Maintenance ( equipment)         $ 925

                                     Cash                                                        $ 925

Maintenance charges paid for equipment

o.                   Drawing Account                         $ 9,480

                                    Cash                                                         $ 9,480

Withdrew cash for personal use

p.                Wages                                              $ 1200

                            Cash                                                                  $ 1200

Paid wages

q.                  Advertisements                          $ 2500

                               Cash                                                                $ 2500

Paid advertisement charges

start by isolating the variable on one side by adding 43w^2 to both sides.   the equation will read:

25w^2+5=0

*subtract 5 from both sides*

25w^2=-5

*divide both sides by 25*

w^2=-1/5

*take the square root of both sides*

w=√(-1/5)

the square root of -1 is i.   the square root of 5 remains √5

the answer is i/√5.

hope this

they can see what that city is producing and to also see if they can some how get that product. like gold in africa.