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The following errors took place in journalizing and posting transactions: A. A w

ID: 2517657 • Letter: T

Question

The following errors took place in journalizing and posting transactions:

A.

A withdrawal of $5,000 by Stan Norton, owner of the business, was recorded as a debit to Office Expense and a credit to Cash.

B.

Accounts receivable payment for $7,800 was recorded as a debit to Cash and a credit to Fees Earned.

Journalize the entries to correct the errors. Omit the explanations.

A.

A withdrawal of $5,000 by Stan Norton, owner of the business, was recorded as a debit to Office Expense and a credit to Cash.

B.

Accounts receivable payment for $7,800 was recorded as a debit to Cash and a credit to Fees Earned.

Explanation / Answer

Correction Entries.

A. Drawings a/c Dr $5,000

To Office Expense $5,000

( Being Correction entry passed by Debiting Drawings which has to be actually debited and by crediting Office expense which is wrongly debited)

B. Fees Earned a/c Dr $ 7,800

To Account Receivable/ Trade receivable a/c $7,800

( Being correction entry passed by debiting fees earned which is wrongly credited and crediting account receivable which has to be actually credited)

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