Name Date Class
Reinforcement Activity 2, Part A • 381
Name Date Class
REINFORCEMENT ACTIVITY 2, Part A (continued)
1., 2., 3., 4., 5., 8., 9. GENERAL LEDGER
ACCOUNT Cash ACCOUNT NO. 1110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔31 4 8 5 25
ACCOUNT Accounts Receivable ACCOUNT NO. 1130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔14 6 2 1 29
ACCOUNT Merchandise Inventory ACCOUNT NO. 1140
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔49 1 5 4 84
29 CP23 16 3 0 1 07 15 1 8 4 18
31 CR12 37 3 9 4 67 52 5 7 8 85
31 CP24 2 8 3 5 37 49 7 4 3 48
24 G12 1 3 5 68 14 4 8 5 61
31 S12 15 8 0 1 58 30 2 8 7 19
31 CR12 5 7 6 5 02 24 5 2 2 17
31 G13 1 5 0 0 00 23 0 2 2 17
31 G13 1 9 4 34 22 8 2 7 83
31 G14 53 1 4 8 00
3 9 9 3 16
382 • Working Papers
REINFORCEMENT ACTIVITY 2, Part A (continued)
ACCOUNT Supplies—Office ACCOUNT NO. 1145
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔2 5 9 8 48
ACCOUNT Prepaid Insurance ACCOUNT NO. 1160
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔14 4 0 0 00
TE
2 CP23 2 1 6 00 2 8 1 4 48
7 G12 2 2 5 00 3 0 3 9 48
31 CP24 4 2 50 3 0 8 1 98
31 G14 2 2 3 6 98 8 4 5 00
31 G14 12 0 0 0 00 2 4 0 0 00
Name Date Class
Reinforcement Activity 2, Part A • 383
Name Date Class
REINFORCEMENT ACTIVITY 2, Part A (continued)
ACCOUNT Interest Receivable ACCOUNT NO. 1175
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
ACCOUNT Accumulated Depreciation—Office Equipment ACCOUNT NO. 1210
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔3 2 1 0 00
ACCOUNT Accumulated Depreciation—Store Equipment ACCOUNT NO. 1220
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔6 1 8 2 00
20–
Dec. 31 G14 3 4 00 3 4 00
31 G14 5 4 6 0 00 8 6 7 0 00
31 G14 6 9 8 0 00 13 1 6 2 00
384 • Working Papers
REINFORCEMENT ACTIVITY 2, Part A (continued)
ACCOUNT Sales Tax Payable ACCOUNT NO. 2120
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔3 2 4 00
ACCOUNT Social Security Tax Payable ACCOUNT NO. 2135
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔8 9 9 00
TE
24 G12 7 68 3 1 6 32
31 S12 5 7 8 58 8 9 4 90
31 CR12 1 6 3 2 17 2 5 2 7 07
15 CP23 8 9 9 00
Name Date Class
Reinforcement Activity 2, Part A • 385
ACCOUNT Medicare Tax Payable ACCOUNT NO. 2140
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔2 1 0 25
ACCOUNT Health Insurance Premiums Payable ACCOUNT NO. 2145
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔4 8 0 00
ACCOUNT Unemployment Tax Payable—Federal ACCOUNT NO. 2160
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance 1 0 76
Name Date Class
REINFORCEMENT ACTIVITY 2, Part A (continued)
15 CP23 2 4 0 00 7 2 0 00
31 CP24 2 4 0 00 9 6 0 00
15 G12 5 16 1 5 92
31 G12 5 40 2 1 32
15 CP23 2 1 0 25
✔
386 • Working Papers
REINFORCEMENT ACTIVITY 2, Part A (continued)
ACCOUNT Unemployment Tax Payable—State ACCOUNT NO. 2165
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔7 2 63
ACCOUNT Dividends Payable ACCOUNT NO. 2180
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
ACCOUNT Retained Earnings ACCOUNT NO. 3120
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔23 3 5 2 50
TE
31 G15 61 9 6 6 77 85 3 1 9 27
31 G15 3 0 0 0 00 82 3 1 9 27
15 G12 3 4 83 1 0 7 46
31 G12 3 6 45 1 4 3 91
20–
Dec. 2G12 3 0 0 0 00 3 0 0 0 00
29 CP23 3 0 0 0 00
Name Date Class
Name Date Class
REINFORCEMENT ACTIVITY 2, Part A (continued)
ACCOUNT Dividends ACCOUNT NO. 3130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
ACCOUNT Sales ACCOUNT NO. 4110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔381 5 8 5 60
ACCOUNT Sales Returns and Allowances ACCOUNT NO. 4130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔2 1 6 4 80
31 S12 15 2 2 3 00 396 8 0 8 60
31 CR12 30 0 7 5 00 426 8 8 3 60
31 G15 426 8 8 3 60
20–
Dec. 2G12 3 0 0 0 00 3 0 0 0 00
31 G15 3 0 0 0 00
24 G12 1 2 8 00 2 2 9 2 80
31 G15 2 2 9 2 80
388 • Working Papers
REINFORCEMENT ACTIVITY 2, Part A (continued)
ACCOUNT Purchases ACCOUNT NO. 5110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔168 4 1 1 89
ACCOUNT Purchases Returns and Allowances ACCOUNT NO. 5130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔3 1 8 4 49
ACCOUNT Cash Short and Over ACCOUNT NO. 6110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔6 15
TE
31 P12 14 8 1 1 00 183 2 2 2 89
31 G15 183 2 2 2 89
15 G12 4 1 0 00 3 5 9 4 49
31 G15 3 5 9 4 49
31 CP24 1 00 7 15
31 G15 7 15
Name Date Class
Reinforcement Activity 2, Part A • 389
Name Date Class
REINFORCEMENT ACTIVITY 2, Part A (continued)
ACCOUNT Credit Card Fee Expense ACCOUNT NO. 6115
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔4 5 1 8 10
ACCOUNT Depreciation Expense—Store Equipment ACCOUNT NO. 6125
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
ACCOUNT Miscellaneous Expense ACCOUNT NO. 6135
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔5 1 6 8 90
4CP23 8 5 00 5 2 5 3 90
31 CP24 5 40 5 2 5 9 30
31 G15 5 2 5 9 30
28 CP23 4 4 2 00 4 9 6 0 10
31 G15 4 9 6 0 10
20–
Dec. 31 G14 6 9 8 0 00 6 9 8 0 00
31 G15 6 9 8 0 00
390 • Working Papers
REINFORCEMENT ACTIVITY 2, Part A (continued)
ACCOUNT Payroll Taxes Expense ACCOUNT NO. 6140
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔6 3 8 1 20
ACCOUNT Salary Expense ACCOUNT NO. 6150
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔77 6 1 6 00
ACCOUNT Supplies Expense—Store ACCOUNT NO. 6160
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
TE
15 G12 3 0 9 89 6 6 9 1 09
31 G12 3 1 8 78 7 0 0 9 87
31 G15 7 0 0 9 87
15 CP23 3 5 2 8 00 81 1 4 4 00
31 CP24 3 6 2 0 00 84 7 6 4 00
31 G15 84 7 6 4 00
20–
Dec. 31 G14 3 0 4 9 60 3 0 4 9 60
31 G15 3 0 4 9 60
Name Date Class
Reinforcement Activity 2, Part A • 391
Name Date Class
REINFORCEMENT ACTIVITY 2, Part A (concluded)
ACCOUNT Uncollectible Accounts Expense ACCOUNT NO. 6165
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
ACCOUNT Federal Income Tax Expense ACCOUNT NO. 6205
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20–
Dec. 1 Balance ✔10 0 0 0 00
20–
Dec. 31 G14 1 1 1 4 10 1 1 1 4 10
31 G15 1 1 1 4 10
31 G14 4 1 1 9 24 14 1 1 9 24
31 G15 14 1 1 9 24