Chapter 6 Work Sheet and Adjusting Entries for a Service Business • 13
Name Date Class
6-R RECYCLING PROBLEM (LO1, 2, 3, 4, 5, 6, 7, 8) (General Journal)
1 2 3 4 5 6 7 8
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Destin Heating Repair
Work Sheet
For Month Ended June 30, 20–
14 • Recycling Problem Working Papers
7.
GEnERAl JOURnAl PAGE
DATE ACCOUNT TITLE DOC.
NO. POST.
REF. DEBIT CREDIT
1 1
2 2
3 3
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
TE
Adjusting Entries
20 – –
June 30 Supplies Expense 560 2 5 4 0 00
Supplies 140 2 5 4 0 00
11
Chapter 6 Work Sheet and Adjusting Entries for a Service Business • 15
Name Date Class
6-R RECYCLING PROBLEM (concluded)
GENERAL LEDGER
ACCOUNT Prepaid Insurance ACCOUNT NO. 150
DATE ITEM POST.
REF. DEBIT CREDIT BALANCE
DEBIT CREDIT
20 – –
June 30 Balance ✔4 4 0 0 00
ACCOUNT Supplies Expense ACCOUNT NO. 560
DATE ITEM POST.
REF. DEBIT CREDIT BALANCE
DEBIT CREDIT
30 G11 8 0 0 00 3 6 0 0 00
20 – –
June 30 G11 2 5 4 0 00 2 5 4 0 00
