P2-32A, cont. Requirements 2 and 3 CASH Account No. 11 Balance Date Item Post Ref. Debit Credit Debit Credit Jan. 31 Balance 7,000 Feb. 4 J5 4,000 11,000 Feb. 13 J5 2,400 8,600 Feb. 19 J5 2,300 10,900 Feb. 20 J5 2,200 8,700 Feb. 21 J5 2,300 11,000 Feb. 24 J5 1,000 12,000 Feb. 27 J5 500 11,500 Feb. 28 J5 1,600 9,900 ACCOUNTS RECEIVABLE Account No. 12 Balance Date Item Post Ref. Debit Credit Debit Credit Jan. 31 Balance 10,500 Feb. 4 J5 4,000 6,500 Feb. 8 J5 4,600 11,100 Feb. 19 J5 2,300 8,800 OFFICE SUPPLIES Account No. 13 Balance Date Item Post Ref. Credit Debit Credit Jan. 31 Balance 600 Feb. 18 J5 900 1,500 FURNITURE Account No. 14 Balance Date Item Post Ref. Debit Credit Debit Credit Feb. 14 J5 3,000 3,000 AUTOMOBILE Account No. 15 Balance Date Item Post Ref. Debit Credit Debit Credit Feb. 15 J5 8,500 8,500 P2-32A, cont.
P2-32A, cont. Requirements 2 and 3 CASH Account No. 11 Date Item Post Ref. Debit Credit Balance Debit Credit Jan. 31 Balance 7,000 Feb. 4 J5 4,000 11,000 Feb. 13 J5 2,400 8,600 Feb. 19 J5 2,300 10,900 Feb. 20 J5 2,200 8,700 Feb. 21 J5 2,300 11,000 Feb. 24 J5 1,000 12,000 Feb. 27 J5 500 11,500 Feb. 28 J5 1,600 9,900 ACCOUNTS RECEIVABLE Account No. 12 Date Item Post Ref. Debit Credit Balance Debit Credit Jan. 31 Balance 10,500 Feb. 4 J5 4,000 6,500 Feb. 8 J5 4,600 11,100 Feb. 19 J5 2,300 8,800 OFFICE SUPPLIES Account No. 13 Date Item Post Ref. Credit Balance Debit Credit Jan. 31 Balance 600 Feb. 18 J5 900 1,500 FURNITURE Account No. 14 Date Item Post Ref. Debit Credit Balance Debit Credit Feb. 14 J5 3,000 3,000 AUTOMOBILE Account No. 15 Date Item Post Ref. Debit Credit Balance Debit Credit Feb. 15 J5 8,500 8,500 P2-32A, cont.