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Financial Accounting Record Entries below in the General Journal Provide FULL ac

ID: 2418947 • Letter: F

Question

Financial Accounting

Record Entries below in the General Journal

Provide FULL account titles for each entry in the accounting equation.

Your expense entries must have the word expense, Liabilities with the word payable, etc.

Sales on account $15,000

Paid Rent Expense of $2000

Acquired Equipment that cost 30,000. You paid Cash of $10,000.

Owner contributed cash of $5000 in exchange for 100 shares of stock with a par value of $2

Sales made on account, $50,000

Incurred Wage Expense, $1200, this month, which you have not yet Paid

You borrowed $4000 to your employee; the employee signed a note, promising to pay back in two months.

Paid an A/P of $1000

Borrowed $30,000 from a Bank and signed a note

Employee paid $500 to you towards his Note Receivable from #7

Acquired Equipment for $5000 for Cash

Customer paid $20,000 to you on their Account Receivable

You received a deposit of $8000 on a service you will provide in the future

You acquired a short term investment for $6000

You sold your entire short term investment for $6000

Paid the next 4 months of insurance for $16,000

Acquired supplies on account, cost $9000

Declared and paid dividends of $2000

Incurred Utility Expense of $8000 this month, will pay next month

Wage Expense Incurred of $1500 this month and paid

Depreciation Expense of $1500 recorded

Interest Expense Incurred, but not paid $800

Cash received from employee of $3600 from #7, $100 was Interest Revenue, rest was for Note Receivable

You have earned Interest Revenue from your short term investment, but not received, $400

Sale of $800, $700 on Account, $100 was for Cash

Acquired Equipment for $3000, putting $500 Cash down and signed a Note for the rest

                                                            GENERAL JOURNAL                                              PAGE ____              

DATE

PARTICULARS

P.R.

DEBIT

CREDIT

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                                                            GENERAL JOURNAL                                              PAGE ____              

DATE

PARTICULARS

P.R.

DEBIT

CREDIT

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

Explanation / Answer

Solution:

Journal Debit Credit 1 Accounts Receivables 15,000 Sales 15,000 2 Rent 2000 Cash 2000 3 Equiment 30,000 Accounts Payable 20,000 Cash 10,000 4 Cash 5,000 Common stock - 2 * 100 200 Additional Paid in capital 4,800 5 Accounts Receivables 50,000 Sales 50,000 6 Wages Expense 1,200 Wages Payable 1,200 7 Notes Payable 4,000 Cash 4,000 8 Accounts Payable 1000 cash 1000 9 Cash 30,000 Notes Payable 30,000 10 Cash 500 Notes Payable 500 11 Equiment 5000 Cash 5000 12 Cash 20,000 Accounts Receivables 20,000 13 Advance fees payment 8,000 Cash 8,000 14 Short term investment 6,000 Cash 6,000 15 Cash 6000 Short term investment 6000 16 Prepaid insurance 16000 Cash 16000 17 Supplies 9000 cash 9000 18 Retained Earnings 2000 Dividend Payable 2000 Dividend Payable 2000 Cash 2000 19 Utilitty Expense 8000 Utility Expense payable 8000 20 Wages Expense 1500 Cash 1500 21 Depreciation Expense 1,500 Accumulated Depreciation 1,500 22 Interest Expense 800 Interest Payable 800 23 Cash 3,600 Interest income 100 Notes recivable 3,500 24 Interest Receivable 400 Interest income 400 Cash 800 Accounts Receivale 700 Sales 100 Equipment 3000 Cash 500 Notes Payable 2500
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