The general journal in accordance with the rules of Journalizing, and the Double-entry accounting system.

Journalize the following transactions into the general journal in accordance with the rules of Journalizing, and the Double-entry accounting system. June 9 Rodriguez Company receives and pays a bill for a two-year insurance policy premium, $2,400. The policy begins on July I. November 24 Rodriguez Company pays balance due of $4,300 on tools previously purchased.