On September 18, 2019, Afton Company purchased $3,130 of supplies on account. In Afton Companys chart of accounts, the supplies account is No. 15, and the accounts payable account is No. 21.

a. Journalize the September 18, 2019, transaction on page 87 of Afton Companys two-column journal.

Page: 87

DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
Sept. 18, 2019		fill in the blank	fill in the blank 3
		fill in the blank		fill in the blank

b. & d. In the four-column account for Supplies, enter a debit balance of $1,500 as of September 1, 2019. Place a check mark () in the Posting Reference column. Post the September 18, 2019, transaction to the account. For those boxes in which no entry is required, leave the box blank.

GENERAL LEDGER

Account Supplies Account No. 15
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
Sept. 1, 2019	Balance		fill in the blank	fill in the blank	fill in the blank	fill in the blank
Sept. 18, 2019		fill in the blank	fill in the blank 7	fill in the blank	fill in the blank	fill in the blank

c. & d. In the four-column account for Accounts Payable, enter a credit balance of $22,290 as of September 1, 2019. Place a check mark () in the Posting Reference column. Post the September 18, 2019, transaction to the account. For those boxes in which no entry is required, leave the box blank.

GENERAL LEDGER

Account Accounts Payable Account No. 21
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
Sept. 1, 2019	Balance		fill in the blank	fill in the blank	fill in the blank	fill in the blank
Sept. 18, 2019		fill in the blank	fill in the blank	fill in the blank	fill in the blank	fill in the blank

e. Do the rules of debit and credit apply to all companies?