CHART OF ACCOUNTS

General Ledger

ASSETS

$110$ Cash

$120$ Accounts Receivable

$131$ Notes Receivable

$132$ Interest Receivable

$141$ Inventory

$145$ Office Supplies

$151$ Prepaid Insurance

$181$ Land

$193$ Equipment

$194$ Accumulated Depreciation$-$Equipment

LIABILITIES

$210$ Accounts Payable

$221$ Notes Payable

$226$ Interest Payable

$231$ Cash Dividends Payable

REVENUE

$410$ Sales

$610$ Interest Revenue IW $521$ namh niuidnnda Dnyable

$241$ Salaries Payable

$241$ Salaries Payable

$261$ Mortgage Note Payable

EQUITY

$236$ Stock Dividends Distributable

$311$ Common Stock

$312$ Paid$-$In Capital in Excess of Par$-$Common Stock

$315$ Treasury Stock

$321$ Preferred Stock

$322$ Paid$-$In Capital in Excess of Par$-$Preferred Stock

$331$ Paid$-$In Capital from Sale of Treasury Stock

$340$ Retained Earnings

$351$ Cash Dividends

$352$ Stock Dividends

$590$ Miscellaneous Expense

$710$ Interest Expense General Journal

HW $5$ assignment take frame

Journalize the entries required on each date.

General Journal Instructions

$\backslash$table$[[$JOURNAL$,$ACCOUNTING EQUATION$],[,$DATE,DESCRIPTION,POST. REF.,DEBIT,CREDIT,ASSETS,LIABILITIES,EQUITY$],[1],[2],[$grad$\_(3),,,,,,,,],[4,,,,,,,,]]$ Instructions

The declaration, record, and payment dates in connection with a cash dividend of $$130,400$ on a corporation's common stock are July $9,$ August $31,$ and October $1.$

Journalize the entries required on each date.