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APPLICATION PROBLEM 3-1 Student's Name: Nadia

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GENERAL JOURNAL PAGE 1

DOC. POST.
DATE ACCOUNT TITLE DEBIT CREDIT
NO. REF.
20--
1 Mar. 1 Cash R1 5,000.00 1

2 Dennis Marier, Capital 5,000.00 2

3 4 Supplies c1 1,500.00 3

4 Cash 1,500.00 4

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APPLICATION PROBLEM 3-2 Student's Name: (Your Name)

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GENERAL JOURNAL PAGE 1

DOC. POST.
DATE ACCOUNT TITLE DEBIT CREDIT
NO. REF.

5 6 Prepaid Insurance c2 300.00 5

6 Cash 300.00 6

7 7 Supplies m1 1,000.00 7

8 Accts. Pay.--Supply Mart 1,000.00 8

9 8 Accts. Pay.--Supply Mart c3 500.00 9

10 Cash 500.00 10

11 12 Accts. Pay.--Supply Mart c4 500.00 11

12 Cash 500.00 12

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APPLICATION PROBLEM 3-3 Student's Name: (Your Name)

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GENERAL JOURNAL PAGE 1

DOC. POST.
DATE ACCOUNT TITLE DEBIT CREDIT
NO. REF.

13 12 Rent Expense c5 400.00 13

14 Cash 400.00 14

15 13 Cash t13 250.00 15

16 Sales 250.00 16

17 14 Accts. Rec.--Scott Company s1 225.00 17

18 Sales 225.00 18

19 15 Dennis Marier, Drawing c6 1,400.00 19

20 Cash 1,400.00 20

21 18 Cash t18 130.00 21

22 Sales 130.00 22

23 19 Miscellaneous Expense c7 32.00 23

24 Cash 32.00 24

25 21 Cash r2 125.00 25

26 Accts. Rec.--Scott Company 125.00 26

27 22 Cash t22 350.00 27

28 Sales 350.00 28

29 22 Utilities Expense c8 165.00 29

30 Cash 165.00 30

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APPLICATION PROBLEM 3-4.1 Student's Name: (Your Name)

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GENERAL JOURNAL PAGE 1

DOC. POST.
DATE ACCOUNT TITLE DEBIT CREDIT
NO. REF.

31 26 Cash r3 100.00 31

32 Accts. Rec.--Scott Company 100.00 32

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GENERAL JOURNAL PAGE 2

DOC. POST.
DATE ACCOUNT TITLE DEBIT CREDIT
NO. REF.
20--
1 Mar. 26 Miscellaneous Expense c9 15.00 1

2 Cash 15.00 2

3 27 Accts. Rec.--Scott Company s2 400.00 3

4 Sales 400.00 4

5 27 Supplies c10 22.00 5

6 Cash 22.00 6

7 28 Rent Expense c11 100.00 7

8 Cash 100.00 8

9 29 Miscellaneous Expense c12 44.00 9

10 Cash 44.00 10

11 31 Cash t31 685.00 11

12 Sales 685.00 12

13 31 Dennis Marier, Drawing c13 400.00 13

14 Cash 400.00 14

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