Problem 2-A
This problem is a continuation of Sample Problem 2-S. You will enter the general journal entries for the month of December of the current year and complete the end-of-fiscal period processing. Answer Audit Questions 2-A pages on 87-88 while you are working on this problem. As you complete this problem, click Info on the toolbar for helpful check figures to audit your work.
General Journal Transactions
Dec. 01 Paid cash for month's rent, $1,200.00; Check No. 3829.
01 Paid cash for monthly telephone bill, $237.73; Check No. 3830.
02 Paid cash for delivery charges, $42.00; Check No. 3831. Charge to Miscellaneous Expense.
05 Purchased advertising on account, $255.00; Invoice No. 2515.
05 Billed client for services rendered, $3,200.00; Invoice No. 5435.
06 Purchased supplies on account, $118.56; Invoice No. 2516.
06 Paid cash for mileage reimbursement, $405.00; Check No. 3832. Charge to Automobile Expense.
07 Purchased repair services on account, $285.00; Invoice No. 2517.
07 Paid cash for travel expenses, $125.35; Check No. 3833.
09 Paid cash on account, $175.00; Check No. 3834.
09 Purchased supplies on account, $225.30; Invoice No. 2518.
09 Billed client for services rendered, $2,000.00; Invoice No. 5436.
12 Billed client for services rendered, $3,575.00; Invoice No. 5437.
13 Purchased advertising on account, $500.00; Invoice No. 2519.
14 Paid cash for dues for a professional organization, $265.00; Check No. 3835.
15 Received cash on account, $3,200.00; Invoice No. 5435.
16 Paid cash for charitable contribution, $75.00; Check No. 3836.
19 Received cash on account, $3,700.00; Invoice No. 5434.
20 Billed client for services rendered, $1,200.00; Invoice No. 5438.
21 Purchased supplies on account, $135.00; Invoice No. 2520.
23 Paid cash on account, $136.85; Check No. 3837.
27 Paid cash on account, $250.00; Check No. 3838.
29 Received cash on account, $3,250.00; Invoice No. 5433.
30 Paid cash on account, $311.86; Check No. 3839.
30 Received cash on account, $2,000.00; Invoice No. 5436.
30 Paid monthly salaries, $2,054.38; Check No. 3840.
30 The owner withdrew cash for personal use, $3,200.00; Check No. 3841.
Step 1: Start Integrated Accounting 8e.