Questions: After operating for several months, architect Barbara Brown completed the following transactions during the latter part of October: View the transactions. Journalize the transactions of Barbara Brown, Architect. Include an explanation with each journal entry. Borrowed money from the bank On October 22, performed services for clients on account totaling 17,600

To journalize the transactions of Barbara Brown, Architect, we need to follow the standard accounting principles. Each transaction will be recorded with a debit and a credit entry, and an explanation will be provided for each.

Since the exact amount borrowed is not specified, we will use a placeholder amount of $X.

Journal Entry:

Date: October 22
Accounts and Explanations          Debit       Credit
------------------------------------------------------
Cash                               $X
    Notes Payable                              $X
(Borrowed money from the bank)

Explanation: This entry records the borrowing of money from the bank. The cash account is debited to reflect the increase in cash, and the notes payable account is credited to reflect the liability incurred.

Journal Entry:

Date: October 22
Accounts and Explanations          Debit       Credit
------------------------------------------------------
Accounts Receivable                $17,600
    Service Revenue                            $17,600
(Performed services for clients on account)

Explanation: This entry records the revenue earned from performing services on account. The accounts receivable account is debited to reflect the amount owed by clients, and the service revenue account is credited to reflect the income earned.

1. Borrowed money from the bank:

   Date: October 22
   Accounts and Explanations          Debit       Credit
   ------------------------------------------------------
   Cash                               $X
       Notes Payable                              $X
   (Borrowed money from the bank)
   

2. Performed services for clients on account totaling $17,600:

   Date: October 22
   Accounts and Explanations          Debit       Credit
   ------------------------------------------------------
   Accounts Receivable                $17,600
       Service Revenue                            $17,600
   (Performed services for clients on account)
   

These journal entries accurately reflect the transactions that occurred on October 22, following the principles of double-entry accounting.