1. 9-4 APPLICATION PROBLEM, p. 278 QUESTION ASSETS Transactions Petty Cash Report COA September Transactions: \begin{tabular}{rrl} \hline Sep. & 2 & Paid cash for advertising, $125.00. C388. \\ 5 & Paid cash on account to Henson Audio, $2,489.00, covering P346, less 2% cash discount. C389. \\ 8 & Paid cash for heating bill, $240.00. C390. \\ 10 & Paid cash on account to Peterson Electronics, $3,484.00, covering P349, less 2% cash discount. C391. \\ 12 & Paid cash for office supplies, $43.00. C392. \\ 15 & Paid cash to KLP Mfg. for merchandise with a list price of $2,136.00. C393. \\ 16 & Purchased merchandise for cash from O'Brian Industries, $349.00. C394. \\ 18 & Paid cash on account to Atlanta Systems, $1,925.00, covering P348. No cash discount was offered. C395. \\ 21 & Record the direct withdrawal of credit card fees from the bank account, $300.00. M93. \\ 23 & Paid cash on account to Masonville Music, $659.00. No cash discount was offered. C396. \\ 30 & Record the replenishment of the petty cash fund on September 30. C397. \end{tabular} oplication problem 9-4 pplication Problem 9-4 CHART OF ACCOUNTS General Ledger ASSETS REVENUE 1110 Cash 4110 Sales 1120 Petty Cash 4120 Sales Discount 1130 Accounts Receivable 4130 Sales Returns and Allowances 1135 Allowance for Uncollectible Accounts 1145 Supplies-Office EXPENSES 1150 Supplies-Store 5110 Purchases 1160 Prepaid Insurance 5120 Purchases Discount 1205 Office Equipment 5130 Purchases Returns and Allowances 1210 Accumulated Depreciation-Office Equipment 6105 Advertising Expense 1215 Store Equipment 6110 Cash Short and Over 1220 Accumulated Depreciation-Store Equipment 6115 Credit Card Fee Expense 6120 Depreciation Expense-Office Equipment LIABILITIES 6125 Depreciation Expense-Store Equipment Using September of the current year, journalize the transactions for Electronic Source on page 9 of a cash payments journal. The checks used as source documents are abbreviated as C. No " C " is needed as part of the check number