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  3. part d. ref. dr. cr. 1 . 200 0 0 200 n...

part d. Ref. Dr. Cr. 1 . 200 0 0 200 N...

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Accounting

part d.

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Ref. Dr. Cr. 1 . 200 0 0 200 N 11784 0 0 11784 General Journal Account Name Operating Expenses Allowance for Doubtful Accounts Income Tax Expense Income Taxes Payable Operating Expenses Salaries Payable Accumulated Depreciation Equipment Operating Expenses Prepaid Insurance 3 300 0 0 300 4 2500 0 2500 0 540 in 0 0 540 Journal Entries T-Accounts Unadjusted Trial Balance Adjusting Journal Entries T-Accounts after Adjusting Journal Entries Adjusted Trial Balance Financial Statements Closing Journal Entries T-Accounts After Closing Journal Entries Post-Closing Trial Balance e. Post adjusting journal entries from part d to the ledger. Cash 101 Accounts Receivable 102 Inventory 104 Allowance for Doubtful Accounts Prepaid Insurance 105 200 Equipment 0 0 0 0 103 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Accounts Payable 300 Accumulated Depreciation- Equipment 0 0 0 201 0 0 0 0 0 0 0 0 0 0 0 0 0 301 Salaries Payable 0 0 0 0 0 0 0 0 302 Common Stock 400 Retained Earnings 401 500 Cost of Goods Sold 600 Income Taxes Payable 0 0 601 Sales 0 Operating Expense 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 602 Income Tax Expense 0 0 0 0 0 0 0 0 0

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