Chapter 3 Journalizing Transactions • 5
Name Date Class
3-R RECYCLING PROBLEM (LO3, 4, 5, 6, 7, 8, 9) (General Journal)
Journalizing transactions and starting a new journal page
1.
GENERAL JOURNAL PAGE
DATE ACCOUNT TITLE DOC.
NO. POST.
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
1
20–
Aug. 1 Cash R1 16 0 0 0 00
Noah Rasmussen, Capital 16 0 0 0 00
2 Supplies M1 1 7 0 0 00
Accounts Payable—Central Supplies 1 7 0 0 00
3Rent Expense C1 9 0 0 00
Cash 9 0 0 00
4 Supplies C2 3 0 0 00
Cash 3 0 0 00
5 Cash T5 9 8 0 00
Sales 9 8 0 00
8Accounts Payable—Central Supplies C3 1 0 0 0 00
Cash 1 0 0 0 00
6 • Recycling Problem Working Papers
3-R RECYCLING PROBLEM (concluded)
2.
GENERAL JOURNAL PAGE
DATE ACCOUNT TITLE DOC.
NO. POST.
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
TE
2
20–
Aug. 16 Cash T16 8 5 0 00
Sales 8 5 0 00
17 Cash R2 2 3 0 00
Accounts Receivable—Roseville Mall 2 3 0 00
17 Supplies M2 6 0 0 00
Accounts Payable—Plant Warehouse 6 0 0 00
17 Cash T17 5 0 0 00
Sales 5 0 0 00
19 Cash T19 6 5 0 00
Sales 6 5 0 00
22 Cash T22 6 1 0 00
Sales 6 1 0 00