On cash vs. accrual accounting. Can you create a brief numeric example that illustrates the differences between the 2 systems? Please include the journal entries. For example, a journal entry to represent the cash payment of $50 to a supplier on June 1st might look like this 6/1 Dr. Supplies $50 Cr. Cash $50 Assume the supplies were delivered on 5/1 What would the accrual accounting entries look like?