CASE 3 General Journal Errors There are several errors in the general journal on the next page. Questions 1. Prepare a list of the journalizing errors. 2 Prepare a corrected general journal. PAGE 17 PR DEBIT CREDIT GENERAL JOURNAL DATE PARTICULARS 20- Nov. 2 Cash Sales Sold goods for cash 50 000 50 000 100 00 3 Supplies Cash 10000 2 00 00 2 00 00 3 Cash Delivery Expense Cheque 81 to Central Cartage. Nov. 5 00 00 Accounts Receivable Sales Inv. 871. 5 00 00 5 Supplies Accounts Payable Inv. B-120, Grand & Toy. 120 00 120 00 CASE 4 Locating Ledger Errors The accountant for Mary Catherine's Boutique has made several errors in posting from the journal to the ledger. Question 1. Which errors will cause the trial balance totals to be out of balance? (a) Both a $1000 debit and a $1000 credit were posted as $100. (b) A debit of $75 to General Expense was posted to Delivery Expense. (c) A debit of $35 to General Expense was posted as a credit to General Expense. (d) A debit of $98.50 to customer W. Davis was posted to M. Davis. (e) A debit and a credit of $875 were both posted as $785. (1) A journal entry for $430 was posted correctly as a debit but posted as a $340 credit