Acc 280 Week 4 closing entries part c

Feb 3rd, 2012
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University of Phoenix
Course: Business and Management
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( c) Prepare the closing entries. Use J14 for the journal page. General Journal J14 Date Account Titles and Explanation Ref. Debit Credit 12/31/08 Cash 101 18,800 Accounts receivable 112 16,200 Supplies 126 2,300 Prepaid insurance 130 4,400 Office equipment 151 44,000 Accumulated Depreciation— Office Equipment 152 20,000 Notes payable 200 20,000 Accounts payable 201 8,000 Salaries payable 212 2,600

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