Chapter 4 Posting to a General Ledger • 7
Name Date Class
4-R RECYCLING PROBLEM (LO3, 4, 5) (General Journal)
Journalizing transactions and posting to a general ledger
2., 3.
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
13 13
14 14
15 15
1
20–
Feb. 1 Cash R1 110 5 5 0 0 00
Courtney Jerrold, Capital 310 5 5 0 0 00
3 Cash T3 110 9 0 0 00
Sales 410 9 0 0 00
5 Supplies C1 130 4 0 0 00
Cash 110 4 0 0 00
6Accounts Receivable—Cindy West S1 120 2 8 0 00
Sales 410 2 8 0 00
9Miscellaneous Expense C2 520 5 0 00
Cash 110 5 0 00
11 Rent Expense C3 530 6 0 0 00
Cash 110 6 0 0 00
13 Supplies M1 130 2 4 0 00
Accounts Payable—Chandler Supplies 210 2 4 0 00
8 • Recycling Problem Working Papers
4-R RECYCLING PROBLEM (continued)
1., 3. GENERAL LEDGER
ACCOUNT Cash ACCOUNT NO. 110
DATE ITEM POST.
REF. DEBIT CREDIT BALANCE
DEBIT CREDIT
TE
20–
Feb. 1 G1 5 5 0 0 00 5 5 0 0 00
3 G1 9 0 0 00 6 4 0 0 00
5 G1 4 0 0 00 6 0 0 0 00
9 G1 5 0 00 5 9 5 0 00
11 G1 6 0 0 00 5 3 5 0 00
13 G1 4 3 0 00 5 7 8 0 00
16 G1 1 4 3 00 5 6 3 7 00
18 G1 2 3 0 00 5 4 0 7 00
Chapter 4 Posting to a General Ledger • 9
Name Date Class
4-R RECYCLING PROBLEM (continued)
GENERAL LEDGER
ACCOUNT Accounts Payable—Chandler Supplies ACCOUNT NO. 210
DATE ITEM POST.
REF. DEBIT CREDIT BALANCE
DEBIT CREDIT
ACCOUNT Courtney Jerrold, Capital ACCOUNT NO. 310
DATE ITEM POST.
REF. DEBIT CREDIT BALANCE
DEBIT CREDIT
20 – –
Feb. 13 G1 2 4 0 00 2 4 0 00
20 G1 1 4 0 00 1 0 0 00
20 – –
Feb. 1 G1 5 5 0 0 00 5 5 0 0 00
10 • Recycling Problem Working Papers
4-R RECYCLING PROBLEM (concluded)
GENERAL LEDGER
ACCOUNT Advertising Expense ACCOUNT NO. 510
DATE ITEM POST.
REF. DEBIT CREDIT BALANCE
DEBIT CREDIT
ACCOUNT Miscellaneous Expense ACCOUNT NO. 520
DATE ITEM POST.
REF. DEBIT CREDIT BALANCE
DEBIT CREDIT
TE
20 – –
Feb. 16 G1 1 4 3 00 1 4 3 00
20 – –
Feb. 9 G1 5 0 00 5 0 00