P12-3B Data Entry Cells

Check Figure Feedback Cell

2. Check Figure ↓
General Journal Page 6
Date Account Title P.R. Debit Credit
20X2
1 Apr. 15 1
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Chapter 12 © Paradigm Publishing, Inc. Problem 12-3B

 General Journal Page 7
Date Account Title P.R. Debit Credit
20X2
1 Apr. 1
2 2
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Chapter 12 © Paradigm Publishing, Inc. Problem 12-3B

12-3B Data Entry Cells
Use an X instead of a check mark symbol, when needed.
1., 2.
ACCOUNT FICA Tax Payable-OASDI ACCOUNT NO. 215

BALANCE
DATE ITEM P.R. DEBIT CREDIT
DEBIT CREDIT
20X2
Apr.

ACCOUNT FICA Tax Payable-HI ACCOUNT NO. 216

BALANCE
DATE ITEM P.R. DEBIT CREDIT
DEBIT CREDIT
20X2
Apr.

ACCOUNT Federal Income Tax Payable ACCOUNT NO. 217

BALANCE
DATE ITEM P.R. DEBIT CREDIT
DEBIT CREDIT
20X2
Apr.

ACCOUNT State Income Tax Payable ACCOUNT NO. 218

BALANCE
DATE ITEM P.R. DEBIT CREDIT
DEBIT CREDIT
20X2
Apr.

Chapter 12 © Paradigm Publishing, Inc. Problem 12-3B

 ACCOUNT FUTA Tax Payable ACCOUNT NO. 219

BALANCE
DATE ITEM P.R. DEBIT CREDIT
DEBIT CREDIT
20X2
Apr.

ACCOUNT SUTA Tax Payable ACCOUNT NO. 220

BALANCE
DATE ITEM P.R. DEBIT CREDIT
DEBIT CREDIT
20X2
Apr.

ACCOUNT Union Dues Payable ACCOUNT NO. 221

BALANCE
DATE ITEM P.R. DEBIT CREDIT
DEBIT CREDIT
20X2
Apr.

ACCOUNT Payroll Tax Expense ACCOUNT NO. 551

BALANCE
DATE ITEM P.R. DEBIT CREDIT
DEBIT CREDIT
20X2
Apr.

Chapter 12 © Paradigm Publishing, Inc. Problem 12-3B