Howto recored Journal entry worksheet

Purchased new equipment for $3,400 by issuing a check for $1,400 as a down payment with the balance due in 30 days.

Returned damaged supplies and received a $80 cash refund.

Provided services for $8,600 on credit.

Issued a check for $700 to pay a creditor on account.

Discovered that a purchase of supplies for $800 cash was recorded as a debit to Equipment and a credit to Cash.