Journal entry worksheet Paid $1,075 for minor repairs to the loader after the operator backed it into a tree. Note: Enter debits before credits. Date General Journal Debit Credit Feb 17. Year 2 Record entry Clear entry View general Journal Journal entry worksheet Recorded annual straight-line depreciation on the loader. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, Year 2 Record entry Clear entry View general Journal