JOURNAL

PAGE 14

GENERAL ACCOUNTS RECEIVABLE SALES TAX ACCOUNTS PAYABLE CASH

DOC. POST SALES PURCHASES
DATE ACCOUNT TITLE PAYABLE
NO. REF. DEBIT CREDIT DEBIT CREDIT CREDIT DEBIT CREDIT DEBIT DEBIT CREDIT
CREDIT

20--
Dec 14 Totals Brought Forward 2 9 4 7 00 12 0 0 0 00 2 5 2 0 00 1 8 0 0 00 3 2 0 0 00 1 6 0 00 1 6 0 0 00 2 5 5 0 00 4 3 0 0 00 14 6 4 0 00 6 2 9 7 00

15  T15 6 0 0 00 3 0 00 6 3 0 00

15 Joan Caldwell, Capital R8 3110 10 0 0 0 00 10 0 0 0 00

15 Larry Hamilton S8 110 2 1 0 00 2 0 0 00 1 0 00

15 Steven Miller R9 140 1 4 0 00 1 4 0 00

15 Utilities Expense C28 6190 1 5 5 00 1 5 5 00

15 Office Supplies C29 1150 1 7 5 00 1 7 5 00

16 Salary Expense C30 6170 1 3 7 7 00 1 1 3 0 84

16 Empl. Income Tax Payable 2125 1 2 1 00

16 FICA Tax Payable 2130 1 1 0 16

16 Health Ins. Prem. Payable 2135 1 5 00

PAYROLL REGISTER
BIWEEKLY PERIOD ENDED December 15, 20 - - DATE OF PAYMENT December 16, 20 - -

EARNINGS DEDUCTIONS
CHECK
EMPL. EMPLOYEE'S MAR. ALLOW. FEDERAL HEALTH NET PAY
REGULAR OVERTIME TOTAL FICA TAX OTHER TOTAL NO.
NO. NAME STAT. INCOME TAX INSURANCE
07 John Jones M 4 7 2 0 00 2 7 00 7 4 7 00 4 5 00 5 9 76 1 5 00 1 1 9 76 6 2 7 24
12 Sara Dowling S 1 6 3 0 00 0 00 6 3 0 00 7 6 00 5 0 40 1 2 6 40 5 0 3 60

ACCOUNT TOTALS: 1 3 5 0 00 2 7 00 1 3 7 7 00 1 2 1 00 1 1 0 16 1 5 00 2 4 6 16 1 1 3 0 84
 GENERAL LEDGER

ACCOUNT Office Supplies ACCOUNT NO. 1150

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT
20 - -
Dec 01  2 0 0 00 2 0 0 00
10 13 2 5 0 00 4 5 0 00
15 14 1 7 5 00 6 2 5 00

GENERAL LEDGER

ACCOUNT Employee Income Tax Payable ACCOUNT NO. 2125

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT
20 - -

Dec 16 14 1 2 1 00 1 2 1 00

GENERAL LEDGER

ACCOUNT FICA Tax Payable ACCOUNT NO. 2130

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT
20 - -

Dec 16 14 1 1 0 16 1 1 0 16

GENERAL LEDGER

ACCOUNT Health Insurance Premiums Payable ACCOUNT NO. 2135

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT
20 - -

Dec 16 14 1 5 00 1 5 00

GENERAL LEDGER

ACCOUNT Joan Caldwell, Capital ACCOUNT NO. 3110

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT
20 - -

Dec 01  10 0 0 0 00 10 0 0 0 00

15 14 10 0 0 0 00 20 0 0 0 00
 GENERAL LEDGER

ACCOUNT Salary Expense ACCOUNT NO. 6170

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT
20 - -

Dec 16 14 1 3 7 7 00 1 3 7 7 00

GENERAL LEDGER

ACCOUNT Utilities Expense ACCOUNT NO. 6190

POST BALANCE
DATE ITEM DEBIT CREDIT
REF. DEBIT CREDIT
20 - -

Dec 06 12 5 5 00 5 5 00

15 14 1 5 5 00 2 1 0 00

ACCOUNTS RECEIVABLE LEDGER

CUSTOMER Larry Hamilton CUSTOMER NO. 110

POST DEBIT
DATE ITEM DEBIT CREDIT
REF. BALANCE

20 - -

Dec 11 13 2 1 0 00 2 1 0 00
13 13 1 0 0 00 1 1 0 00
15 14 2 1 0 00 3 2 0 00

ACCOUNTS RECEIVABLE LEDGER

CUSTOMER Steven Miller CUSTOMER NO. 140

POST DEBIT
DATE ITEM DEBIT CREDIT
REF. BALANCE

20 - -

Dec 11 13 3 1 5 00 3 1 5 00
12 13 5 2 5 00 8 4 0 00
13 13 4 0 0 00 4 4 0 00

14 13 2 0 0 00 2 4 0 00

15 14 1 4 0 00 1 0 0 00
 EARNINGS RECORD FOR QUARTER ENDED December 31, 20--

WITHHOLDINGS
EMPLOYEE NO. 12 NAME Dowling Sara MARITAL STATUS S ALLOWANCES 1
LAST FIRST M.I.

RATE OF PAY $630.00 PER pay period SOCIAL SECURITY NO. 437-67-3232 POSITION Mail Clerk

PAY PERIOD EARNINGS DEDUCTIONS ACCUMULATED

EARNINGS
DATE FEDERAL HEALTH
NO REGULAR OVERTIME TOTAL FICA TAX OTHER TOTAL NET PAY
ENDED INCOME TAX INSURANCE 12 5 0 0 0
1 Dec 15 6 3 0 00 6 3 0 00 7 6 00 5 0 40 1 2 6 40 5 0 3 60 13 1 3 0 00
2
QUARTERLY TOTALS:

EARNINGS RECORD FOR QUARTER ENDED December 31, 20 - -

WITHHOLDINGS
EMPLOYEE NO. 7 NAME Jones John MARITAL STATUS M ALLOWANCES 4
LAST FIRST M.I.

RATE OF PAY $9.00 PER hour SOCIAL SECURITY NO. 434-43-5656 POSITION Shipping and Receiving Clerk

PAY PERIOD EARNINGS DEDUCTIONS ACCUMULATED

EARNINGS
DATE FEDERAL HEALTH
NO REGULAR OVERTIME TOTAL FICA TAX OTHER TOTAL NET PAY
ENDED INCOME TAX INSURANCE 25 6 0 0 00

1 Dec 15 7 2 0 00 2 7 00 7 4 7 00 4 5 00 5 9 76 1 5 00 1 1 9 76 6 2 7 24 26 3 4 7 00

2
QUARTERLY TOTALS: