Date	Account & Explanation	P.R.	Debit	Credit
Feb 4	Prepaid Expense	105	$300
	Cash	101		$300

General Journal Page 1

What does the above entry tell us?

a.) Prepaid expense was posted as a debit to account 105 and Cash was credited to account 101 in the general ledger.

b.) The Expense account should be credited and the Cash account should be debited.

c.) The Cash and the Expense were posted on page 1.

d.) Prepaid expense was posted as a credit to account 105 and Cash was debited to account 101 in the general ledger.