Transactions in the general Journal
Recording Transactions in the general Journal
e13A. Record the transactions in E6A in the general journal.
Recording Transactions in the general Journal and posting to the Ledger Accounts
e14A. Open a general journal form like the one in Exhibit 8, and label it Page 10. Then record the following transactions in the journal:
Dec. 14Â Â Â Purchased equipment for $12,000, paying $4,000 as a cash down payment.
28Â Â Â Â Â Paid $6,000 of the amount owed on the equipment.
Prepare three ledger account forms like the one shown in Exhibit 9. Use the following account numbers: Cash, 111; Office Equipment, 146; and Accounts Payable, 212. Then post the two transactions from the general journal to the ledger accounts, being sure to make proper posting references. Assume that the Cash account has a debit balance of
$16,000 on the day prior to the first transaction.
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