Name Date Class
9-R RECYCLING PROBLEM (LO6, 7, 8, 10)
Journalizing purchases, cash payments, and other transactions
1., 2., 3.
PURCHASES JOURNAL PAGE
DATE ACCOUNT CrEDiTED PUrCH.
NO. POST.
rEF. PUrCHASES Dr.
ACCTS. PAY. Cr.
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
22 22
23 23
24 24
25 25
26 26
(2110)(5110)
20–
Aug. 3 Brown Company 288 210 3 4 6 0 00
7 Nolen & Shaw 289 240 4 6 6 0 00
8
9-R RECYCLING PROBLEM (continued)
12345
NO. POST.
rEF.
GENErAL ACCOUNTS
CASH
CrEDiT
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
16 16
17 17
18 18
19 19
20 20
21 21
22 22
1., 4., 5.
(✔) (✔)(2110) (5120) (1110)
12
Chapter 9 Accounting for Purchases and Cash Payments • 27
Name Date Class
9-R RECYCLING PROBLEM (continued)
1. ACCOUNTS PAYABLE LEDGER
VENDOr Brown Company VENDOr NO. 210
DATE iTEM POST.
rEF. DEBiT CrEDiT CrEDiT
BALANCE
20–
Aug. 1 Balance ✔3 2 1 5 00
VENDOr Holliman Industries VENDOr NO. 230
DATE iTEM POST.
rEF. DEBiT CrEDiT CrEDiT
BALANCE
20–
Aug. 1 Balance ✔3 2 1 0 00
3P8 3 4 6 0 00 6 6 7 5 00
14 CP12 3 2 1 5 00 3 4 6 0 00
22 P8 1 5 9 0 00 5 0 5 0 00
17 P8 3 5 7 0 00 6 7 8 0 00
20 CP12 3 2 1 0 00 3 5 7 0 00
28 • Recycling Problem Working Papers
9-R RECYCLING PROBLEM (continued)
1., 3., 5. GENERAL LEDGER
ACCOUNT Supplies—Office ACCOUNT NO. 1145
DATE iTEM POST.
rEF. DEBiT CrEDiT BALANCE
DEBiT CrEDiT
20–
Aug. 1 Balance ✔2 9 9 4 14
ACCOUNT Accounts Payable ACCOUNT NO. 2110
DATE iTEM POST.
rEF. DEBiT CrEDiT BALANCE
DEBiT CrEDiT
20–
Aug. 1 Balance ✔13 2 3 0 00
TE
31 P8 15 7 3 0 00 28 9 6 0 00
31 CP12 13 2 3 0 00 15 7 3 0 00
31 CP12 6 2 36 3 0 5 6 50
Chapter 9 Accounting for Purchases and Cash Payments • 29
Name Date Class
9-R RECYCLING PROBLEM (continued)
ACCOUNT Advertising Expense ACCOUNT NO. 6105
DATE iTEM POST.
rEF. DEBiT CrEDiT BALANCE
DEBiT CrEDiT
20–
Aug. 1 Balance ✔4 9 1 4 00
ACCOUNT Miscellaneous Expense ACCOUNT NO. 6135
DATE iTEM POST.
rEF. DEBiT CrEDiT BALANCE
DEBiT CrEDiT
20–
Aug. 1 Balance ✔9 1 4 0 10
31 CP12 3 4 95 9 1 7 5 05
18 CP12 9 0 0 00 5 8 1 4 00
30 • Recycling Problem Working Papers
9-R RECYCLING PROBLEM (concluded)
6.
TE
G&S Enterprises
Schedule of Accounts Payable
August 31, 20–
Brown Company 5 0 5 0 00