Transactions and Journal Entries Are Shown Below $\$ 45,000$ In the Business

Transactions and journal entries are shown below.Read the transaction and determine if the correct journal entry
has been made.If a correction is necessary,use the ruling method to make the correction.
a Bert Hollis, the owner, invested $\$ 45,000$ in the business.

$\begin{array}{ll}\text { Cash } & 45,000 \\\text { Bert Hollis, Drawing } && 45,000\end{array}$

b. Hollis paid the monthly rent of $\$ 1,275$ .

$\begin{array}{ll}\text { Cash } & 1,275 \\\text { Rent Expense } && 1,275\end{array}$

c. Hollis paid cash to Union Electric for monthly utilities, $\$ 250$ .

$\begin{array}{llr} \text { Utilities Expense } &250 \\ \text {Accounts Payable } &&250\\\end{array}$

d. Hollis made payment on account for office supplies purchased previously, $\$ 100$ .

$\begin{array}{llr} \text { Office Supplies } &100\\ \text { Accounts Payable } &&100\\\end{array}$

e. A customer made a payment on account, $\$ 1,100$ .
$\begin{array}{ll}\text { Accounts Receivable } & 1,100 \\\text { Service Fees } && 1,100 \end{array}$