Below is a general journal page for the month of March for Wind Surfing City. Accounts Payable is account number 202 and Purchases is account number 501.

 

GENERAL JOURNAL Page 1 Post Date Description Ref. Debit Credit Mar. 1Purchases 3,190.00 Accounts Payable/A-1 Canvas Co. 3,190.00 7 Purchases 6,750.00 Accounts Payable/Gone with the Wind Co. 6,750.00 10 Purchases 670.00 670.00 Accounts Payable/High Seas Co. 3,760.00 15 Purchases 3,760.00 Accounts Payable/Smooth Saling Co. 145.00 23 Purchases 145.00 Accounts Payabie/Gone with the Wind Co. 275.00 25 Purchases 275.00 Accounts Payable/A-1 Canvas Co.