Exercise 5-8A
Posting Adjusting Entries

Two adjusting entries are in the following general journal on page 9. Post these adjusting entries to the four general ledger accounts below. Use the following account numbers: 141, Supplies; 219, Wages Payable; 511, Wages Expense; and 523, Supplies Expense.

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  Hide   Hint(s) In the General Ledger accounts below, If an amount box does not require an entry, leave it blank.   GENERAL LEDGER Account Supplies Account No. 141     DATE ITEM POST. REF. DEBIT CREDIT BALANCE   DEBIT CREDIT   Correct 3 of Item 1 20-- Dec. 1 Balance   , Correct 6 of Item 1 , Correct 7 of Item 1 ,150 , Correct 9 of Item 1     Correct 10 of Item 1 15   J8 ,50 , Correct 14 of Item 1 ,200 , Correct 16 of Item 1     Correct 17 of Item 1 31 Adjusting J9 , Correct 20 of Item 1 , Correct 21 of Item 1 , Correct 22 of Item 1 , Correct 23 of Item 1                   Â

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table.acc_main_table input[type=text]:focus { outline: 1px solid #79B5DE !important; border-color: transparent !important; }

  Hide       GENERAL LEDGER Account Wages Payable Account No. 219     DATE ITEM POST. REF. DEBIT CREDIT BALANCE   DEBIT CREDIT   Correct 3 of Item 2 20-- Dec. 31 Adjusting J9 , Correct 6 of Item 2 , Correct 7 of Item 2 , Correct 8 of Item 2 , Correct 9 of Item 2                   Â

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table.acc_main_table input[type=text]:focus { outline: 1px solid #79B5DE !important; border-color: transparent !important; }

  Hide       GENERAL LEDGER Account Wages Expense Account No. 511     DATE ITEM POST. REF. DEBIT CREDIT BALANCE   DEBIT CREDIT   Correct 3 of Item 3 20-- Dec. 1 Balance   , Correct 6 of Item 3 , Correct 7 of Item 3 ,900 , Correct 9 of Item 3     Correct 10 of Item 3 15   J8 ,300 , Correct 14 of Item 3 1,200 , Correct 16 of Item 3     Correct 17 of Item 3 31 Adjusting J9 , Correct 20 of Item 3 , Correct 21 of Item 3 , Correct 22 of Item 3 , Correct 23 of Item 3                   Â

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table.acc_main_table input[type=text]:focus { outline: 1px solid #79B5DE !important; border-color: transparent !important; }

  Hide       GENERAL LEDGER Account Supplies Expense Account No. 523     DATE ITEM POST. REF. DEBIT CREDIT BALANCE   DEBIT CREDIT   Correct 3 of Item 4 20-- Dec. 31 Adjusting J9 , Correct 6 of Item 4 , Correct 7 of Item 4 , Correct 8 of Item 4 , Correct 9 of Item 4                   Â

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Hint(s)

In the General Journal below, insert the appropriate posting references from the transactions posted in the General Ledger.

 

GENERAL JOURNAL page 9
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Â	DATE	ACCOUNT TITLE	DOC. NO.	POST. REF.	DEBIT	CREDIT	Â
1	Correct 2 of Item 5 20-- Dec. 31	Supplies Expense	Â	Correct 5 of Item 5	,85	Â	1
2	Correct 8 of Item 5	Supplies	Â	Correct 11 of Item 5	Â	,85	2
3	Correct 14 of Item 5	Â	Â	Â	Â	Â	3
4	Correct 20 of Item 5 20-- Dec. 31	Wages Expense	Â	Correct 23 of Item 5	,220	Â	4
5	Correct 26 of Item 5	Wages Payable	Â	Correct 29 of Item 5	Â	,220	5
6	Correct 32 of Item 5	Â	Â	Â	Â	Â	6