Jarrod Automotive, Inc. owned and operated by Jarrod Johnson, began business in September of the current year. Jarrod, a mechanic, had no experience with recording business transactions. As a result, Jarrod entered all of September's transactions directly into the ledger accounts. When he tried to locate a particular entry he found it confusing and time consuming. He has hired you to improve his accounting procedures. The accounts in his General Ledger follow: 
Prepare the general journal entries, in chronological order (a) through (e), from the T-account entries shown. Include a brief description of the probable nature of each transaction.
Definitions:
Preattentive Processes
Cognitive operations that occur automatically, without conscious attention, enabling the brain to quickly identify basic features of the environment.
Cockpit Design
The layout and design of controls and instruments in the cockpit of an aircraft, aimed at maximizing operational efficiency and safety.
Safety Zones
Designated areas or practices intended to prevent harm or reduce risk to individuals' health, safety, or well-being.
Attentive Process
The cognitive functions that enable an individual to focus on specific stimuli while ignoring others, important for information processing.
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