Name:________________________________________________________
Chapter 3, Problem 3A
Date
General Journal
Account
DR
CR
1
Cash
$1,500
Accounts Receivable
$1,500
2
Accounts Payable
$2,700
Cash
$2,700
3
Cash
$3,000
Accounts Receivable
$2,400
Revenue
$5,400
4
Equipment
$4,000
Cash
$400
Accounts Payable
$3,600
5a
Salary Expense
$1,400
Cash
$1,400
5b
Rent Expense
$900
Cash
$900
5c
Advertising Expense
$350
Cash
$350
6
Dividends
$700
Cash
$700
7
Cash
$5,000
Notes Payable
$5,000
8
Utility Expense
$450
Accounts Payable
$450
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Chapter 3, Problem 3A
T Accounts
Cash
Accounts Receivable
Accounts Payable
Common Stock
Revenue
DR
CR
DR
CR
DR
CR
DR
CR
DR
CR
$4,000
$2,700
$2,500
$1,500
$2,700
$4,200
$6,200
$5,400
$1,500
$400
$2,400
$3,600
$3,000
$1,400
$4,900
$1,500
$450
$5,000
$900
$3,400
$2,700
$8,250
$350
$5,550
$700
$13,500
$6,450
Supplies
Notes Payable
Retained Earnings
Salary Expense
$7,050
DR
CR
DR
CR
DR
CR
DR
CR
$500

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- Spring '08
- legget
- Revenue, DR CR
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