entry required" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 January 01 Salaries and Wages Payable Cash 2 January 02 Vehicles Cash 3 January 03 FICA Payable Withheld Income Taxes Payable Cash 4 January 04 Dividends Dividends Payable 5 January 05 Allowance for Doubtful Accounts Accounts Receivable 6 January 06 Accounts Receivable Sales Tax Payable Sales Revenue January 06 Cost of Goods Sold Inventory 8 January 07 Sales Tax Payable Cash 9 January 08 Cash Treasury Stock 10 January 09 Cash Accounts Receivable