Name Date Class
Name Date Class
REINFORCEMENT ACTIVITY 3, Part A (continued)
1., 3.
PURCHASES JOURNAL PAGE 12
DATE ACCOUNT CREDITED PURCH.
NO.
POST.
REF.
PURCHASES DR.
ACCTS. PAY. CR.
1
20X4
Dec. 8Glommen Company 187 230 9 0 3 6 00 1
212 Hilton Supply 188 240 13 6 2 4 00 2
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
626 • Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
1., 4., 6.
CASH RECEIPTS JOURNAL PAGE 12
1 2 3 4 5 6 7
DATE ACCOUNT TITLE DOC.
NO.
POST.
REF.
GENERAL ACCOUNTS
RECEIVABLE
CREDIT
SALES
CREDIT
SALES TAX
PAYABLE
CREDIT
SALES
DISCOUNT
DEBIT
CASH
DEBIT
DEBIT CREDIT
1
20X4
Dec. 2Rao Deli R451 160 6 5 0 0 00 6 5 0 0 00 1
26✔TS37 ✔10 8 6 0 00 6 5 1 60 11 5 1 1 60 2
312 Huang Restaurant R452 140 1 0 6 0 00 2 1 20 1 0 3 8 80 3
10 10
11 11
12 12
13 13
14 14
15 15
REINFORCEMENT ACTIVITY 3, Part A (continued)
TE
Interest Income 7105 3 4 8 00
27 ✔TS40 ✔4 6 7 4 00 2 8 0 44 4 9 5 4 44
28 Notes Payable R455 2115 12 0 0 0 00 12 0 0 0 00
28 Accum. Depr.—Office Equipment R456 1210 1 3 2 0 00 3 0 0 00
Loss on Plant Assets 8110 8 0 00
Office Equipment 1205 1 7 0 0 00
23148_ch20_hr_605-656.indd 626 1/18/18 1:37 AM
Name Date Class
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Reinforcement Activity 3, Part A • 627
Name Date Class
REINFORCEMENT ACTIVITY 3, Part A (continued)
5.
Cash on hand at the beginning of the month ………………..
Plus total cash received during the month ………………..
Equals total ………………………………………..
$ 7,919.60
114,161.56
$122,081.16
23148_ch20_hr_605-656.indd 627 1/18/18 1:37 AM
628 • Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
REINFORCEMENT ACTIVITY 3, Part A (continued)
CASH PAYMENTS JOURNAL PAGE 23
1 2 3 4 5
DATE ACCOUNT TITLE CK.
NO.
POST.
REF.
GENERAL ACCOUNTS
PAYABLE
DEBIT
PURCHASES
DISCOUNT
CREDIT
CASH
CREDIT
DEBIT CREDIT
1
20X4
Dec. 1Rent Expense 331 6145 3 5 0 0 00 3 5 0 0 00 1
23Winona Manufacturing 332 260 1 2 4 0 00 2 4 80 1 2 1 5 20 2
33Notes Payable 333 2115 20 0 0 0 00 20 9 0 0 00 3
4Interest Expense 8105 9 0 0 00 4
55Office Equipment 334 1205 2 4 0 0 00 2 4 0 0 00 5
13 Medicare Tax Payable 2140 8 1 78 13
14 Medical Insurance Payable 2145 3 8 0 00 14
15 17 Utilities Expense 338 6170 6 9 2 40 6 9 2 40 15
16 17 Glommen Company 339 230 9 0 3 6 00 1 8 0 72 8 8 5 5 28 16
17 19 Miscellaneous Expense 340 6135 1 4 4 00 1 4 4 00 17
18 21 Purchases 341 5105 7 1 4 00 7 1 4 00 18
19 23 Hilton Supply 342 240 13 6 2 4 00 13 6 2 4 00 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
1., 4., 7.
TE
29 Sarr Corp. 343 250 1 0 0 0 00 1 0 0 0 00
30 Credit Card Fee Expense M32 6115 8 3 6 00 8 3 6 00
30 Office Equipment 344 1205 10 0 0 0 00 30 0 0 0 00
Warehouse Equipment 1215 20 0 0 0 00
31 Supplies 345 1140 2 5 00 1 6 9 92
Advertising Expense 6105 1 0 0 00
Miscellaneous Expense 6135 4 4 74
23148_ch20_hr_605-656.indd 628 1/18/18 1:37 AM
Name Date Class
REINFORCEMENT ACTIVITY 3, Part A (continued)
1., 9.
PLANT ASSET RECORD No. General Ledger Account No.
Description General Ledger Account
Date Serial
Bought Number Original Cost
Estimated
Estimated Salvage Depreciation
Useful Life Value Method
PLANT ASSET RECORD No. General Ledger Account No.
Description General Ledger Account
Date Serial
Bought Number Original Cost
Estimated
Estimated Salvage Depreciation
Useful Life Value Method
Disposed of: Discarded Sold Traded
Date Disposal Amount
Year Annual Depreciation Expense Accumulated Depreciation Ending Book Value
20X2 $360.00 $ 360.00 $1,340.00
Lift Cart
Computer
Warehouse Equipment
Offfce Equipment
January 5, 20X1
April 5, 20X2
5 years
3 years
65-B458
3545723Y5D85Z
$5,800.00
$1,700.00
Straight-line
Straight-line
$1,000.00
$260.00
✔
215
284
1215
1205
December 28, 20X4 $300.00
Note: These plant asset records reffect answers for both Part A and Part B.
PLANT ASSET RECORD No. General Ledger Account No.
Description General Ledger Account
Date Serial
Bought Number Original Cost
Estimated
Estimated Salvage Depreciation
Useful Life Value Method
PLANT ASSET RECORD No. General Ledger Account No.
Description General Ledger Account
Date Serial
Bought Number Original Cost
Estimated
Estimated Salvage Depreciation
Useful Life Value Method
Fax Machine Offfce Equipment
December 5, 20X4
3 years
BG-342XG $2,400.00
Straight-line$400.00
422 1205
REINFORCEMENT ACTIVITY 3, Part A (continued)
9.
Work Station Ofce Equipment
December 30, 20X4
4 years
M251 $10,000.00
Straight-line$1,000.00
452 1205
Name Date Class
REINFORCEMENT ACTIVITY 3, Part A (continued)
PLANT ASSET RECORD No. General Ledger Account No.
Description General Ledger Account
Date Serial
Bought Number Original Cost
Forklift Warehouse Equipment
December 30, 20X4
124XYG $20,000.00
453 1215
ACCOUNT Bakery Depot ACCOUNT NO. 110
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
ACCOUNT Hilltop Hospital ACCOUNT NO. 130
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
20X4
Dec. 1 Balance ✔4 8 6 00
20 S12 3 1 2 0 00 3 6 0 6 00
REINFORCEMENT ACTIVITY 3, Part A (continued)
1. ACCOUNTS RECEIVABLE LEDGER
20X4
Dec. 28 Reopen account G12 1 8 9 6 00 1 8 9 6 00
28 CR12 1 8 9 6 00
Name Date Class
ACCOUNT Northside Catering ACCOUNT NO. 150
DATE ITEM POST.
REF. DEBIT CREDIT DEBIT
BALANCE
20X4
Dec. 1 Balance ✔7 2 0 0 00
7Accepted note receivable G12 7 2 0 0 00
REINFORCEMENT ACTIVITY 3, Part A (continued)
8.
Restaurant Warehouse, Inc.
Schedule of Accounts Receivable
December 31, 20X4
Hilltop Hospital 3 6 0 6 00
Huang Restaurant 5 3 0 0 00
Rao Deli 6 8 8 3 20
Total Accounts Receivable 15 7 8 9 20
ACCOUNT Bok Supply Company ACCOUNT NO. 210
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20X4
Dec. 1 Balance ✔2 5 4 4 00
16 P12 9 6 6 6 00 12 2 1 0 00
ACCOUNT Glommen Company ACCOUNT NO. 230
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20X4
Dec. 1 Balance ✔3 9 6 00
8 P12 9 0 3 6 00 9 4 3 2 00
14 G12 3 9 6 00 9 0 3 6 00
17 CP23 9 0 3 6 00
REINFORCEMENT ACTIVITY 3, Part A (continued)
1. ACCOUNTS PAYABLE LEDGER
ACCOUNT Sarr Corp. ACCOUNT NO. 250
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20X4
Dec. 1 Balance ✔1 1 6 0 00
REINFORCEMENT ACTIVITY 3, Part A (continued)
8.
29 CP23 1 0 0 0 00 1 6 0 00
Restaurant Warehouse, Inc.
Schedule of Accounts Payable
December 31, 20X4
Bok Supply Company 12 2 1 0 00
ACCOUNT Cash ACCOUNT NO. 1105
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔7 9 1 9 60
ACCOUNT Accounts Receivable ACCOUNT NO. 1115
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔19 1 0 6 00
7 G12 7 2 0 0 00 11 9 0 6 00
9 G12 4 9 2 0 00 6 9 8 6 00
ACCOUNT Petty Cash ACCOUNT NO. 1110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔4 0 0 00
REINFORCEMENT ACTIVITY 3, Part A (continued)
1., 2., 3., 6., 7., 11., 12., 15., 21., 23.
GENERAL LEDGER
31 CR12 114 1 6 1 56 122 0 8 1 16
Name Date Class
ACCOUNT Allowance for Uncollectible Accounts ACCOUNT NO. 1120
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔8 5 20
ACCOUNT Notes Receivable ACCOUNT NO. 1125
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔17 6 0 0 00
7 G12 7 2 0 0 00 24 8 0 0 00
ACCOUNT Interest Receivable ACCOUNT NO. 1130
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
REINFORCEMENT ACTIVITY 3, Part A (continued)
26 CR12 11 6 0 0 00 13 2 0 0 00
30 G12 6 0 0 0 00 7 2 0 0 00
ACCOUNT Supplies ACCOUNT NO. 1140
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔5 0 0 2 30
6 G12 7 2 4 80 5 7 2 7 10
10 CP23 4 4 6 00 6 1 7 3 10
REINFORCEMENT ACTIVITY 3, Part A (continued)
31 CP23 2 5 00 6 1 9 8 10
31 G13 5 3 4 8 10 8 5 0 00
Name Date Class
ACCOUNT Office Equipment ACCOUNT NO. 1205
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔66 9 6 0 00
ACCOUNT Accumulated Depreciation—Office Equipment ACCOUNT NO. 1210
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔15 1 6 0 00
ACCOUNT Warehouse Equipment ACCOUNT NO. 1215
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
REINFORCEMENT ACTIVITY 3, Part A (continued)
28 G12 4 8 0 00 15 6 4 0 00
28 CR12 1 3 2 0 00 14 3 2 0 00
31 G13 15 0 4 0 00 29 3 6 0 00
ACCOUNT Accumulated Depreciation—Warehouse Equipment ACCOUNT NO. 1220
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔16 9 6 0 00
ACCOUNT Accounts Payable ACCOUNT NO. 2105
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔8 1 7 4 50
ACCOUNT Sales Tax Payable ACCOUNT NO. 2110
DATE ITEM POST.
REF. DEBIT CREDIT
BALANCE
DEBIT CREDIT
20X4
Dec. 1 Balance ✔9 8 8 5 36
22 G12 1 4 40 9 8 7 0 96
REINFORCEMENT ACTIVITY 3, Part A (continued)
31 S12 4 1 7 60 10 2 8 8 56
31 CR12 2 1 3 2 76 12 4 2 1 32