1.)

The adjusting entry to record the depreciation of a building for the fiscal period is

a. debit Depreciation Expense; credit Building

b. debit Depreciation Expense; credit Accumulated Depreciation

c. debit Accumulated Depreciation; credit Depreciation Expense

d. debit Building; credit Depreciation Expense

2.)

Which of the following is not considered a special journal?

a.		purchases journal
b.		cash receipts journal
c.		general journal
d		cash payments journal