Name Date Class
Reinforcement Activity 3, Part A • 641
ACCOUNT Notes Payable ACCOUNT NO. 2115
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔40 0 0 0 00
3 CP23 20 0 0 0 00 20 0 0 0 00
ACCOUNT Unearned Rent Income ACCOUNT NO. 2125
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔10 0 0 0 00
REINFORCEMENT ACTIVITY 3, Part A (continued)
28 CR12 12 0 0 0 00 32 0 0 0 00
31 G13 3 0 0 0 00 7 0 0 0 00
642 • Working Papers
ACCOUNT Employee Income Tax Payable ACCOUNT NO. 2130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔6 4 8 00
15 CP23 6 4 8 00
ACCOUNT Social Security Tax Payable ACCOUNT NO. 2135
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔1 4 8 4 00
15 G12 3 4 9 68 1 8 3 3 68
15 CP23 1 4 8 4 00 3 4 9 68
15 CP23 3 4 9 68 6 9 9 36
REINFORCEMENT ACTIVITY 3, Part A (continued)
TETE
31 CP23 3 4 2 24 1 0 4 1 60
31 G12 3 4 2 24 1 3 8 3 84
Name Date Class
Reinforcement Activity 3, Part A • 643
ACCOUNT Medical Insurance Payable ACCOUNT NO. 2145
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔1 4 5 0 00
15 CP23 3 8 0 00 1 8 3 0 00
ACCOUNT Unemployment Tax Payable—Federal ACCOUNT NO. 2155
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔2 6 10
15 G12 8 96 3 5 06
REINFORCEMENT ACTIVITY 3, Part A (continued)
31 CP23 3 8 0 00 2 2 1 0 00
31 G12 8 00 4 3 06
644 • Working Papers
ACCOUNT Dividends Payable ACCOUNT NO. 2165
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔10 0 0 0 00
REINFORCEMENT ACTIVITY 3, Part A (continued)
TETE
Name Date Class
Reinforcement Activity 3, Part A • 645
ACCOUNT Paid-in Capital in Excess of Par—Common ACCOUNT NO. 3110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
REINFORCEMENT ACTIVITY 3, Part A (continued)
20X4
Dec. 29 CR12 20 0 0 0 00 20 0 0 0 00
646 • Working Papers
ACCOUNT Retained Earnings ACCOUNT NO. 3205
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔47 7 7 8 40
REINFORCEMENT ACTIVITY 3, Part A (continued)
TETE
31 G14 68 2 6 2 47 116 0 4 0 87
31 G14 40 0 0 0 00 76 0 4 0 87
Name Date Class
ACCOUNT Income Summary ACCOUNT NO. 3215
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
ACCOUNT Sales ACCOUNT NO. 4105
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔1512 7 9 5 80
REINFORCEMENT ACTIVITY 3, Part A (continued)
20X4
Dec. 31 G13 2 6 3 0 00 2 6 3 0 00
31 G14 1577 4 5 6 76 1580 0 8 6 76
31 G14 1511 8 2 4 29 68 2 6 2 47
31 G14 68 2 6 2 47
31 S12 10 0 8 0 00 1522 8 7 5 80
ACCOUNT Sales Returns and Allowances ACCOUNT NO. 4115
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔12 1 0 9 60
22 G12 2 4 0 00 12 3 4 9 60
ACCOUNT Purchases Discount ACCOUNT NO. 5110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔6 9 8 6 64
REINFORCEMENT ACTIVITY 3, Part A (continued)
31 G14 12 3 4 9 60
31 CP23 2 0 5 52 7 1 9 2 16
31 G14 7 1 9 2 16
Name Date Class
ACCOUNT Purchases Returns and Allowances ACCOUNT NO. 5115
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔6 0 7 6 00
14 G12 3 9 6 00 6 4 7 2 00
REINFORCEMENT ACTIVITY 3, Part A (continued)
31 G14 6 4 7 2 00
650 • Working Papers
REINFORCEMENT ACTIVITY 3, Part A (continued)
ACCOUNT Credit Card Fee Expense ACCOUNT NO. 6115
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔28 2 2 2 80
ACCOUNT Depreciation Expense—Office Equipment ACCOUNT NO. 6120
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
TETE
30 CP23 8 3 6 00 29 0 5 8 80
31 G14 29 0 5 8 80
20X4
Dec. 28 G12 4 8 0 00 4 8 0 00
31 G13 15 0 4 0 00 15 5 2 0 00
31 G14 15 5 2 0 00
Name Date Class
ACCOUNT Insurance Expense ACCOUNT NO. 6130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
ACCOUNT Payroll Taxes Expense ACCOUNT NO. 6140
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔20 3 5 3 70
15 G12 5 0 0 90 20 8 5 4 60
REINFORCEMENT ACTIVITY 3, Part A (continued)
20X4
Dec. 31 G13 8 0 0 0 00 8 0 0 0 00
31 G14 8 0 0 0 00
31 G12 4 8 4 28 21 3 3 8 88
31 G14 21 3 3 8 88
652 • Working Papers
REINFORCEMENT ACTIVITY 3, Part A (continued)
ACCOUNT Rent Expense ACCOUNT NO. 6145
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔38 5 0 0 00
1 CP23 3 5 0 0 00 42 0 0 0 00
ACCOUNT Salary Expense ACCOUNT NO. 6155
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔198 5 9 6 00
15 CP23 5 6 4 0 00 204 2 3 6 00
TETE
31 G14 42 0 0 0 00
30 CP23 5 5 2 0 00 209 7 5 6 00
31 G14 209 7 5 6 00
Name Date Class
Reinforcement Activity 3, Part A • 653
ACCOUNT Supplies Expense ACCOUNT NO. 6160
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
REINFORCEMENT ACTIVITY 3, Part A (continued)
20X4
Dec. 31 G13 5 3 4 8 10 5 3 4 8 10
31 G14 5 3 4 8 10
654 • Working Papers
REINFORCEMENT ACTIVITY 3, Part A (continued)
ACCOUNT Federal Income Tax Expense ACCOUNT NO. 6205
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔12 0 0 0 00
ACCOUNT Interest Income ACCOUNT NO. 7105
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔3 6 0 00
TETE
31 G13 5 3 6 2 49 17 3 6 2 49
31 G14 17 3 6 2 49
20X5
Jan. 1G15 5 3 6 2 49 5 3 6 2 49
26 CR12 3 4 8 00 7 0 8 00
30 G12 1 2 0 00 8 2 8 00
31 G13 5 2 80 8 8 0 80
31 G14 8 8 0 80
20X5
Jan. 1G15 5 2 80 5 2 80
Name Date Class
Reinforcement Activity 3, Part A • 655
ACCOUNT Gain on Plant Assets ACCOUNT NO. 7115
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔7 3 0 00
14 CR12 7 6 0 00 1 4 9 0 00
ACCOUNT Interest Expense ACCOUNT NO. 8105
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1Balance ✔4 6 0 0 00
3 CP23 9 0 0 00 5 5 0 0 00
REINFORCEMENT ACTIVITY 3, Part A (concluded)
31 G14 1 4 9 0 00
31 CP23 1 2 0 0 00 6 7 0 0 00