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1,6 X PROBLEM 10-3B Jacobs Company had the following transactions that occurred during February of this year: Feb. 1 Issued Ck. No. 4311, $637, to

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1,6 X PROBLEM 10-3B Jacobs Company had the following transactions that occurred during February of this year: Feb. 1 Issued Ck. No. 4311, $637, to Barker Company for invoice no. 3113E, recorded previously for $650, less cash discount of $13. 2 Issued Ck. No. 4312 to Bonilla Express Company for freight charges, $48, for merchandise purchased. 4 Issued Ck. No. 4313 to Dillon Realty for monthly rent, $560. 9 Received and paid bill for advertising in The Nickel News, $84, Ck. No. 4314. 10 Issued Ck. No. 4315, $990, to Dorsey Company for invoice no. D642, recorded previously for $1,000, less 1 percent cash discount. 15 Paid wages recorded previously for first half of month, $1,678; Ck. No. 4316. 19 R. Jacobs, the owner, withdrew $900 for personal use; Ck. No. 4317. 25 Issued Ck. No. 4318 to First National Bank for payment on bank loan, $896, consisting of $800 on principal and $96 interest. 27 Issued Ck. No. 4319, $430, to Long Company for invoice no. 6317, recorded previously (no discount). 28 Voided Ck. No. 4320. 28 Paid wages recorded previously for second half of month, $1,648; Ck. No. 4321. 28 Received and paid telephone bill, $86; Ck. No. 4322, payable to Southwestern Telephone Company. Required 1. Journalize the transactions for February in the cash payments journal. Assume the periodic inventory method is used. ck Figure sh Credit, $7,957 (Continued) CHAPTER 10: CASH RECE 2. If you are using Working Papers, total and rule the journal. Prove the equality of the debit and credit totals. CASH PAYMENTS JOURNAL PAGE CL. No. Post. Rel. Other Accounts Debit Accounts Payable Debit Purchases Discounts Credit Cash Credit Account Debited Date 20- Feb. 1 2 4 9 10 15 19 25 Barker Company Freight in Rent Expense Advertising Expense Dorsey Company Wages Payable R. Jacobs, Drawing Notes Payable 27 28 28 28 28 Long Company Void Wages Payable Telephone Expense Totals P1030 A B ID E H J K 25 Notes Payable 20 21 22 23 24 27 28 28 28 28 Long Company Void Wages Payable Telephone Expense Totals 25 3. Equality of Debits and Credits: Debits Credits 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 42 43

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