1. CASH PAYMENT TO REPLENISH PETTY CASH
November 9. Paid cash to replenish the petty cash fund, $205.00: office supplies, $35.00; store supplies, $47.00; advertising, $92.00; miscellaneous, $ Check No. 297.
Accounts Affected
Supplies—Office
Supplies—Store
Advertising Expense
Miscellaneous Expense
Cash
Classification
Asset
Expense
Change
Increased
Decreased
Entered
Debit side
Credit side
Cash
Supplies—Store
Miscellaneous Expense
Advertising Expense
Supplies—Office
normal balance
normal balance
normal balance 
35.00 
92.00
205.00 
normal balance
normal balance 
47.00 
31.00
Lesson 10-3, page 234

2. CASH PAYMENT TO REPLENISH PETTY CASH2 5 1 3 4
1. Write the date.
2. Write the titles of accounts for which petty cash was used.
3. Write the check number.
4. Write the debit amounts.
5. Write the credit amount.
Lesson 10-3, page 234

3. CASH WITHDRAWALS BY PARTNERS
November 10. Michelle Wu, partner, withdrew cash for personal use, $1, Check No. 298.
Accounts Affected
Michelle Wu, Drawing
Cash
Classification
Drawing
Asset
Change
Increased
Decreased
Entered
Debit side
Credit side
Michelle Wu, Drawing
Cash
normal balance
normal balance 
1,200.00
1,200.00 
Lesson 10-3, page 235

4. CASH WITHDRAWALS BY PARTNERS2 1 3 4 5
1. Write the date.
2. Write the account title.
3. Write the check number.
4. Write the debit amount.
5. Write the credit amount.
Lesson 10-3, page 235

5. TOTALING, PROVING, AND RULING A CASH PAYMENTS JOURNAL PAGE TO CARRY TOTALS FORWARD1 2 6 5 4 3
1. Rule a single line.
2. Write the date.
3. Write Carried Forward.
4. Place check mark in Post. Ref. column.
5. Write each column total.
6. Rule double line.
Lesson 10-3, page 236

6. STARTING A NEW CASH PAYMENTS JOURNAL PAGE1 5 2 3 4
1. Write the journal page number.
2. Write the date.
3. Write the words Brought Forward.
4. Place check mark in Post. Ref. column.
5. Record column totals brought forward from previous page.
Lesson 10-3, page 237

7. TOTALING, PROVING, AND RULING A CASH PAYMENTS JOURNAL AT THE END OF A MONTH1 5 2 3 4
1. Rule a single line.
2. Write the date.
3. Write Totals.
4. Write each column total.
5. Rule double line.
Lesson 10-3, page 238