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a)

BE2-14 Post journal entries. (LO 3) AP Tom Rast recorded the following transactions during the month of April: April 3 Cash 3,400 Service Revenue 3,400 16 Rent Expense 700 Cash 700 20 Salaries Expense 250 Cash 250 Post these entries to the Cash T account of the general ledger to determine the ending balance in cash. The beginning balance in cash on April 1 was $1,600.132-2 Match concepts with descriptions. [L0 1, a 11) K Here are some of the concepts discussed inthe chapter: Account Analyzing transactions Chart of accounts Credit 1. 2. 3. 4. 5. Debit E. 'i'. 8. 9. 1 0. Trial balance Instructions Match each concept with the best description below. Each concept may be used more than once, or ma},r not be used at all. (a) The normal balance for liabilities (b) The rst step in the recording process {c} _The procedure of transferring journal entries to the ledger accounts {d} _a record of increases and decreases in a specic asset, liability, or owner's equity item (e) _The left side of an account [ _ The entering of transaction data in the journal [3} _ A list of accounts and their balances at a specific time {h} _Used to decrease the balance in an asset account [i] _A list of all of a company's accounts (j) _ An accounting record where transactions are recorded in chronological {date} order E1-6 Determine missing items. (LO 4) AP Below is a partially completed income statement and statement of owner's equity for Gary Dickson Engineering Company. Consulting revenue $18,000 Expenses Advertising expense $ 400 Rent expense (a) Utilities expense 900 Salaries expense 3,500 6,800 Profit (loss) $ (b) G. Dickson, capital, August 1 $ 5,000 Add: Investment (e) Profit (c) 21,200 26,200 Less: Drawings (d) G. Dickson, capital, July 31 $21,700 Instructions Fill in the missing amounts