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PROBLEM 10B-1 (CONCLUDED)
STORE EQUIPMENT
ACCOUNT NO. 121
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
5
GJ2
5
4
0
0
00
5
4
0
0
00
PROBLEM 10B-2
(1)
TRINA'S NATURAL FOOD
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Oct.
8
Purchases
510
6
5
0
00
Accounts Payable, Antion Co.
210/√
6
5
0
00
Merch. on Acct. Inv. No. 400
10
Purchases
510
1
2
5
0
00
Accounts Payable, Block Co.
210/√
1
2
5
0
00
Merch. on Acct. Inv. No. 420
12
Store Supplies
110
7
0
0
00
Accounts Payable, Midden Co.
210/√
7
0
0
00
Supplies on Acct. Inv. No. 510
14
Accounts Payable, Antion Co.
210/√
5
0
0
00
Purchases Returns and Allowances
512
5
0
0
00
Issued Debit Memo #8
17
Office Equipment
120
6
2
0
00
Accounts Payable, Rex Co.
210/√
6
2
0
00
Equip. on Acct. Inv. No, 810
24
Store Supplies
110
4
0
0
00
Accounts Payable, Midden Co.
210/√
4
0
0
00
Supplies on Acct. Inv. No. 516
PROBLEM 10B-2 (CONTINUED)
(2)
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
NAME
ANTION CO.
ADDRESS
11 LYNNWAYAVE., NEWPORT, RI 03112
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Oct.
1
Balance
√
4
5
0
00
8
GJ2
6
5
0
00
1
1
0
0
00
14
GJ2
5
0
0
00
6
0
0
00
NAME
BLOCK CO.
ADDRESS
21 RIVER ST., ANAHEIM, CA 43110
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Oct.
1
Balance
√
5
0
0
00
10
GJ2
1
2
5
0
00
1
7
5
0
00
NAME
MIDDEN CO.
ADDRESS
10 ASTER RD., DUBUQUE, IA 80021
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Oct.
1
Balance
√
1
1
5
0
00
12
GJ2
7
0
0
00
1
8
5
0
00
24
GJ2
4
0
0
00
2
2
5
0
00
NAME
REX CO.
ADDRESS
22 GERALD RD., SMITH, CO 43138
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
Oct.
1
Balance
√
2
5
0
00
17
GJ2
6
2
0
00
8
7
0
00
PROBLEM 10B-2 (CONTINUED)
PARTIAL GENERAL LEDGER
STORE SUPPLIES
ACCOUNT NO. 110
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Oct.
12
GJ2
7
0
0
00
7
0
0
00
24
GJ2
4
0
0
00
1
1
0
0
00
(3)
TRINA’S NATURAL FOOD
SCHEDULE OF ACCOUNTS PAYABLE
OCTOBER 31, 201X
Antion Co.
$
6
0
0
00
Block Co.
1
7
5
0
00
Midden Co.
2
2
5
0
00
Rex Co.
8
7
0
00
Total Accounts Payable
$5
4
7
0
00
Copyright © 2016 Pearson Education, Inc.
10-46
PROBLEM 10B-3
(1)
WENDY JOHNSON
GENERAL JOURNAL
PAGE 5
Date
201X
Account Titles and Description
PR
Dr.
Cr.
May
1
Accounts Payable, Hack Co.
210/√
7
0
0
00
Cash
110
6
5
1
00
Computer Purchases Discount
511
4
9
00
Paid ½ Owed Hack Co.
3
Delivery Truck
150
7
5
0
0
00
Cash
110
7
5
0
0
00
Purchased Delivery Truck
6
Computer Purchases
510
2
7
0
0
00
Cash
110
2
7
0
0
00
Purchased Computer Merch. for Cash
18
Computer Purchases
510
6
0
0
00
Cash
110
6
0
0
00
Purchased Computer Merch. for Cash
24
Accounts Payable, Xydias Co.
210/√
1
0
0
0
00
Computer Purchases Discount
511
7
0
00
Cash
110
9
3
0
00
Paid Xydias Co.
28
Rent Expense
610
1
6
0
0
00
Cash
110
1
6
0
0
00
Paid Rent Expense
29
Utilities Expense
620
3
6
0
00
Cash
110
3
6
0
00
Paid Utilities Expense
30
Accounts Payable, Soil Co.
210/√
4
2
5
00
Cash
110
4
2
5
00
Paid ½ Owed Soil Co.
Copyright © 2016 Pearson Education, Inc.
10-47
PROBLEM 10B-3 (CONTINUED)
(2)
ACCOUNTS PAYABLE SUBSIDIARY LEDGER
NAME
ANDERSEN CO.
ADDRESS
1 REACH RD., IPSWICH, MA 01932
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
May
1
Balance
√
1
0
5
0
00
NAME
HACK CO.
ADDRESS
1 RALPH RD., REVERE, MA 01321
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
May
1
Balance
√
1
4
0
0
00
1
GJ5
7
0
0
00
7
0
0
00
NAME
SOIL CO.
ADDRESS
7 PLYMOUTH AVE., GLENN, NH 01218
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
May
1
Balance
√
8
5
0
00
30
GJ5
4
2
5
00
4
2
5
00
NAME
XYDIAS CO.
ADDRESS
22 REY RD., BOCA RATON, FL 99132
Date
201X
Explanation
Post
Ref.
Debit
Credit
Cr. Balance
May
1
Balance
√
1
0
0
0
00
24
GJ5
1
0
0
0
00
PROBLEM 10B-3 (CONTINUED)
PARTIAL GENERAL LEDGER
CASH
ACCOUNT NO. 110
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
May
1
Balance
√
20
0
0
0
00
1
GJ5
6
5
1
00
19
3
4
9
00
3
GJ5
7
5
0
0
00
11
8
4
9
00
6
GJ5
2
7
0
0
00
9
1
4
9
00
18
GJ5
6
0
0
00
8
5
4
9
00
24
GJ5
9
3
0
00
7
6
1
9
00
28
GJ5
1
6
0
0
00
6
0
1
9
00
29
GJ5
3
6
0
00
5
6
5
9
00
30
GJ5
4
2
5
00
5
2
3
4
00
PROBLEM 10B-3 (CONCLUDED)
COMPUTER PURCHASES DISCOUNT
ACCOUNT NO. 511
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
May
1
GJ5
4
9
00
4
9
00
24
GJ5
7
0
00
1
1
9
00
(1)
ABBY'S TOY HOUSE
GENERAL JOURNAL
PAGE 1
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Mar.
1
Cash
110
7
8
0
0
00
A. Ellen, Capital
310
7
8
0
0
00
Owner Investment
1
Prepaid Rent
114
3
4
0
0
00
Cash
110
3
4
0
0
00
Paid 3 Months Rent in Advance
1
Toy Purchases
510
4
3
0
0
00
Accounts Payable, Morris Curtis Co.
210/√
4
3
0
0
00
Merch. on Acct. Inv. No. 410
3
Accounts Receivable, David Plouffe
112/√
1
3
0
0
00
Toy Sales
410
1
3
0
0
00
Sales on Acct. Inv. No. 1
6
Accounts Receivable, John Drayton
112/√
1
1
0
0
00
Toy Sales
410
1
1
0
0
00
Sales on Acct. Inv. No. 2
8
Toy Purchases
510
1
3
0
0
00
Accounts Payable, Morris Curtis Co.
210/√
1
3
0
0
00
Merch. on Acct. Inv. No. 415
9
Accounts Receivable, David Plouffe
112/√
4
0
0
00
Toy Sales
410
4
0
0
00
Sales on Acct. Inv. No. 3
9
Cleaning Expense
612
4
0
0
00
Cash
110
4
0
0
00
Paid Cleaning Expense
