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Chapter 04 - The General Journal and the General Ledger
64. Bertrand Inc. purchased some shop equipment for $4,500 in cash. By mistake, the journal
entry debited the Office Equipment account rather than the Shop Equipment account. What
correcting entry would be necessary?
65. Which of the following statements is correct?
4-22
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66. For each of the accounts listed below, enter the words, Increase or Decrease, in the Debit
and Credit columns to indicate the effects of each on the account balance. The first row has
been completed for reference.
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