Chapter 4 Posting Journal General Date Account Title

Journal General Date Account Title D# PR Dr. Cr. Pg. 2 Sales Cr. Cash

110 Cash Date Item P. Ref Debit Credit Balance Debit Credit Supplies Date Feb

Sales Date 410 Item P. Ref Debit Credit Balance Debit Credit Rent Expense Date

Acts. Rec. /Day Date 130 Item Feb 12 P. Ref Debit 2 400 Credit

110 Cash Date Item P. Ref Debit Credit Balance Debit Credit Supplies 120 Balance

Acts. Rec. /Day Date 130 Item P. Ref Debit 2 400 Feb 12 Credit

Acts. Rec. /Day Date 130 Item P. Ref Debit 2 400 Feb 12 27

Sales Date 410 Item P. Ref Debit 2 Feb 28 Credit Balance Debit Credit

110 Cash Date Item Feb 28 P. Ref 2 Debit Credit 700 Balance Debit

110 Cash Date Item P. Ref Feb 28 2 Debit Credit 700 Balance Debit

H. Street, Capital Date 310 Item P. Ref Debit Credit H. Street, Drawing Date

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Chapter 4 Posting

Journal General Date Account Title D# PR Dr. Cr. Pg. 2 Sales Cr. Cash Dr. C 1 100 5 Rent Exp. C 2 150 8 T 8 Feb 1 Supplies 12 Acts Rec-Day 20 Supplies S 1 M 1 400 250 R 2 27 Acts. Pay. -Marsh C 5 28 Totals 500 250 Acts. Pay-Marsh 27 Acts. Rec. -Day 500 400 200 1000 100 450 900 700 350

110 Cash Date Item P. Ref Debit Credit Balance Debit Credit Supplies Date Feb 1 120 Item P. Ref Debit 2 100 Credit Balance Debit Credit 100

Journal General Date Account Title D# PR Dr. Cr. Pg. 2 Sales Cr. Cash Dr. C 1 120 100 5 Rent Exp. C 2 150 8 T 8 Feb 1 Supplies 12 Acts Rec-Day 20 Supplies S 1 M 1 400 250 R 2 27 Acts. Pay. -Marsh C 5 28 Totals 500 250 Acts. Pay-Marsh 27 Acts. Rec. -Day 500 400 200 1000 100 450 900 700 350

Sales Date 410 Item P. Ref Debit Credit Balance Debit Credit Rent Expense Date Feb 5 510 Item P. Ref Debit 2 150 Credit Balance Debit Credit 150

Journal General Date Account Title D# PR Dr. Cr. Pg. 2 Sales Cr. Cash Dr. C 1 120 100 5 Rent Exp. C 2 510 150 8 T 8 Feb 1 Supplies 12 Acts Rec-Day 20 Supplies S 1 M 1 400 250 R 2 27 Acts. Pay. -Marsh C 5 28 Totals 500 250 Acts. Pay-Marsh 27 Acts. Rec. -Day 500 400 200 1000 100 450 900 700 350

Acts. Rec. /Day Date 130 Item Feb 12 P. Ref Debit 2 400 Credit 400 Acts. Pay/Marsh Date Balance Debit Credit 210 Item P. Ref Debit Credit Balance Debit Credit

Journal General Date Account Title D# PR Dr. Cr. Pg. 2 Sales Cr. Cash Dr. C 1 120 100 5 Rent Exp. C 2 510 150 8 T 8 Feb 1 Supplies 12 Acts Rec-Day 20 Supplies S 1 130 M 1 400 250 R 2 27 Acts. Pay. -Marsh C 5 28 Totals 500 250 Acts. Pay-Marsh 27 Acts. Rec. -Day 500 400 200 1000 100 450 900 700 350

110 Cash Date Item P. Ref Debit Credit Balance Debit Credit Supplies 120 Balance Debit Credit P. Ref Debit Feb 1 2 100 20 2 250 350 Date Item Credit

Journal General Date Account Title D# PR Dr. Cr. Pg. 2 Sales Cr. Cash Dr. C 1 120 100 5 Rent Exp. C 2 510 150 8 T 8 Feb 1 Supplies 12 Acts Rec-Day 20 Supplies S 1 130 M 1 120 400 250 R 2 27 Acts. Pay. -Marsh C 5 28 Totals 500 250 Acts. Pay-Marsh 27 Acts. Rec. -Day 500 400 200 1000 100 450 900 700 350

Acts. Rec. /Day Date 130 Item P. Ref Debit 2 400 Feb 12 Credit 400 Acts. Pay/Marsh Date Feb 20 Balance Debit Credit 210 Item P. Ref 2 Debit Credit 250 Balance Debit Credit 250

Journal General Date Account Title D# PR Dr. Cr. Pg. 2 Sales Cr. Cash Dr. C 1 120 100 5 Rent Exp. C 2 510 150 8 T 8 Feb 1 Supplies 12 Acts Rec-Day 20 Supplies S 1 130 M 1 120 Acts. Pay-Marsh 27 Acts. Rec. -Day 28 Totals 400 250 500 250 210 R 2 27 Acts. Pay. -Marsh C 5 500 400 200 1000 100 450 900 700 350

Acts. Rec. /Day Date 130 Item P. Ref Debit 2 400 Feb 12 27 2 Credit 400 200 Acts. Pay/Marsh Date Feb 20 Balance Debit Credit 200 210 Item P. Ref 2 Debit Credit 250 Balance Debit Credit 250

Journal General Date Account Title D# PR Dr. Cr. Pg. 2 Sales Cr. Cash Dr. C 1 120 100 5 Rent Exp. C 2 510 150 8 T 8 Feb 1 Supplies 12 Acts Rec-Day 20 Supplies S 1 130 M 1 120 250 R 2 130 200 27 Acts. Pay. -Marsh C 5 28 Totals 400 250 210 Acts. Pay-Marsh 27 Acts. Rec. -Day 500 400 500 200 1000 100 450 900 700 350

Acts. Rec. /Day Date 130 Item Feb 12 P. Ref Debit 2 400 Credit 400 Acts. Pay/Marsh Date Balance Debit Credit 210 Item P. Ref Feb 20 2 27 2 Debit Credit 250 100 Balance Debit Credit 250 150

Journal General Date Account Title D# PR Dr. Cr. Pg. 2 Sales Cr. Cash Dr. C 1 120 100 5 Rent Exp. C 2 510 150 8 T 8 Feb 1 Supplies 12 Acts Rec-Day 20 Supplies Acts. Pay-Marsh 27 Acts. Rec. -Day S 1 130 M 1 120 Totals 400 250 210 250 R 2 130 200 27 Acts. Pay. -Marsh C 5 210 28 500 400 500 200 1000 100 450 900 700 350

Sales Date 410 Item P. Ref Debit 2 Feb 28 Credit Balance Debit Credit 900 Rent Expense Date Feb 5 510 Item P. Ref Debit 2 150 Credit Balance Debit Credit 150

110 Cash Date Item Feb 28 P. Ref 2 Debit Credit 700 Balance Debit Credit 700 Supplies 120 Balance Debit Credit P. Ref Debit Feb 1 2 100 20 2 250 350 Date Item Credit

110 Cash Date Item P. Ref Feb 28 2 Debit Credit 700 Balance Debit Credit 700 350 Supplies 120 Balance Debit Credit P. Ref Debit Feb 1 2 100 20 2 250 350 Date Item Credit

H. Street, Capital Date 310 Item P. Ref Debit Credit H. Street, Drawing Date Item Balance Debit Credit 320 P. Ref Debit Credit Balance Debit Credit