Several Transactions of the Fleming Company Are Listed Below:
$\quad$

question 67

Essay

Several transactions of the Fleming Company are listed below:
Sept. 1 $\quad$ Sold $\$ 5,000$ on account to Busy Co., terms $2 / 10,1 / 30$ .
Sept. 3 $\quad$ Made cash sales of $\$ 2,000$ to Cable Co.
Sept.7 $\quad$ Collected from Busy Co.
Sept. 9 $\quad$ Soldland for $\$ 3,400$ to Dumpling Inc. Dumpling Inc. made a $\$ 900$ down payment and signed a 60 -day, $12 \%$ note fo the balance. The land had originally cost $\$ 2,700$ .

Two special journals are presented below.
Required:
Indicate how each transaction would be recorded in the special journals by placing account titles and amount(s)in the correct columns.

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Definitions:

Adults

Individuals who have reached the age of maturity, usually considered to be 18 or older, and are recognized as fully developed persons both physically and mentally.

Diversity

The inclusion of individuals with a variety of characteristics, such as cultural background, race, gender, age, and abilities.

Talents

Natural aptitudes or skills possessed by individuals, which can be developed through practice and commitment to excellence in various fields.

Perspectives

The particular attitudes towards or ways of regarding something; a point of view.