1. © 2000 South-Western Educational Publishing CASH PAYMENT ON ACCOUNT 5 1 34 2 3.Write the check number. 1. Write the date. 4.Write the debit amount. 2.Write the vendor name. 5.Write the credit amount. Lesson 10-3, page 238

2. © 2000 South-Western Educational Publishing CASH PAYMENT OF AN EXPENSE 5 1 34 2 3.Write the check number. 1. Write the date. 4.Write the debit amount. 2.Write the vendor name account title. 5.Write the credit amount. Lesson 10-3, page 239

3. © 2000 South-Western Educational Publishing Supplies—Store Cash Miscellaneous Expense Advertising ExpenseSupplies—Office 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, $31.00. Check No. 297. Accounts Affected Supplies—Office Supplies—Store Advertising Expense Miscellaneous Expense Cash Entered Debit side Credit side Change Increased Decreased Lesson 10-3, page 240 Classification Asset Expense Asset normal balance 205.00 normal balance 92.00 normal balance 35.00 normal balance 31.00 normal balance 47.00    

4. © 2000 South-Western Educational Publishing CASH PAYMENT TO REPLENISH PETTY CASH 5 1 3 4 2 3.Write the check number. 1. Write the date. 4.Write the debit amounts. 2.Write the titles of accounts for which petty cash was used. 5.Write the credit amount. Lesson 10-3, page 240

5. © 2000 South-Western Educational Publishing CashMichelle Wu, Drawing CASH WITHDRAWALS BY PARTNERS November 10. Michelle Wu, partner, withdrew cash for personal use, $1,200.00. Check No. 298. Accounts Affected Michelle Wu, Drawing Cash Entered Debit side Credit side Change Increased Decreased Lesson 10-3, page 241 Classification Drawing Asset normal balance 1,200.00 normal balance 1,200.00  

6. © 2000 South-Western Educational Publishing CASH WITHDRAWALS BY PARTNERS 5 1 3 4 2 3.Write the check number. 1. Write the date. 4.Write the debit amount. 2.Write the account title. 5.Write the credit amount. Lesson 10-3, page 241

7. © 2000 South-Western Educational Publishing PurchasesKarl Koehn, Drawing MERCHANDISE WITHDRAWALS BY PARTNERS November 12. Karl Koehn, partner, withdrew merchandise for personal use, $300.00. Memorandum No. 53. Accounts Affected Karl Koehn, Drawing Purchases Entered Debit side Credit side Change Increased Decreased Lesson 10-3, page 242 Classification Drawing Cost normal balance 300.00 normal balance 300.00  

8. © 2000 South-Western Educational Publishing MERCHANDISE WITHDRAWALS BY PARTNERS 5 13 4 2 3.Write the memorandum number. 1. Write the date. 4.Write the debit amount. 2.Write the account title Karl Koehn, Drawing. 5.Write the account title Purchases. 6.Write the credit amount. 6 Lesson 10-3, page 242