Date Name Name SEC Exc SECTION 7.1 EXERCISES (continued) Exercise 2, p. 234 Workbook Exercise The journal and ledger of C. Fries appear below and on the following pages. Post the Journal entries to the lediger accounts. When this is completed, take off a trial balatio to ensure your work is accurate. A PAGE 40 GENERAL JOURNAL PR DEBIT CREDIT DATE PARTICULARS za 70o 9.1 Bank Fees Earned HST Payable Cash sale 1500 7 1500 Wages Expense Bank Wages for part-time workers 10 3 zlo Bank A/RP. Bersy Received on account 370 H100 143 15 Supplies HST Recoverable A/P-General Supply Co. Paper products 1243 5.65 500 21 A/R-P. Berry Fees Earned H5T Payable Sale on account 65 81010 800 25 C. Fries, Drawings Bank For personal use 240 3 120 30 General Expense HST Recoverable Bank Materials used 2ZL 20 t the Name Dute lance to AGE 40 SECTION 7.1 EXERCISES (con Exercise 2. p. 234 ( cred) GENERAL LEDGER ACCOUNT Bank DATE PARTICULARS PR DEBIT CREDIT 31 Forwarded CREDIT No. 105 DEICH BALANCE O De 0 ACCOUNT No. 110 AR-P. Berry PARTICULARS DATE PR DEBIT CREDIT CREDIT Dri BALANCE 151710 Deal 31 Forwarded Dr ACCOUNT No. 115 Supplies PARTICULARS DATE PR DEBIT CREDIT Drir BALANCE Dec 31 Forwarded De ACCOUNT Equipment No. 120 PARTICULARS PR. DATE DEBIT CREDIT Drir BALANCE 9075 Dec 31 Forwarded D No. 205 ACCOUNT A/P-General Supply Company DEBIT DATE PARTICULARS P.R. Dr Gr BALANCE CREDIT 20 310 20-1 31 Forwarded Chapter 7 Posting Copyright 2018 Pearson Canada Inc. Date Name SECTION 7.1 EXERCISES (continued) Exercise 2. p. 234 (continued) No. 210 ACCOUNT HST Payable PARTICULARS CREDIT Drir BALANCE DATE PR DEBIT Cr 225 31 Forwarded No. 215 ACCOUNT HST Recoverable Drir BALANCE DATE PARTICULARS PR DEBIT CREDIT Dec 55 31 Forwarded DI ACCOUNT C. Fries, Capital No. 305 DATE PARTICULARS P.R. DEBIT CREDIT Dr/Cr BALANCE Dec 31 Forwarded Cr 10585 ACCOUNT No. 310 C. Fries, Drawings PARTICULARS PR DATE DEBIT CREDIT DrCr BALANCE ACCOUNT Fees Earned No. 405 DATE PARTICULARS P.R DEBIT CREDIT Drir BALANCE Copyright 2013 Heron Canada SECTION 7.1 EXERCISES Exercise 2, p. 234 (continued ACCOUNT General Expense DATE PARTICULARS PR No. 500 DEBIT CREDIT DIC BALANCE ACCOUNT Wages Expense PARTICULARS PR No. sos DATE DEBIT CREDIT Delar BALANCE ACCOUNTS DEBIT CREDIT Chapter 7 Postin