Journal entry worksheet

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B

A

D

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$H$

No insurance payments are made in December. Insurance expired in December is $$1,200.$ Record the entry made during the month of December.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[2($a$),,,],[,,,],[,,,],[,,,],[,,,]]$

Journal entry worksheet

A

C

D

E

F

G

$H$

Purchases of supplies for cash during December were $$2,900.$ Supplies on hand at the end of December equal $$2,700.$ Record the adjusting entry on December $31.$

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[1(b),,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$