Below Is an Alphabetical Listing of General Ledger Accounts with Identifying

question 3

Essay

Below is an alphabetical listing of General Ledger accounts with identifying numbers for Scott's Suntanning Parlour. Indicate the accounts debited and credited in each of the following transactions by placing the proper account identifying number(s) in the columns to the right of each transaction.
$\begin{array}{|l|l|}\hline \text { 1. Accounts Payable } & 10 . \text { Prepaid Insurance } \\\hline \text { 2. Accounts Receivable } & 11 \text { Rent Expense } \\\hline \text { 3. Accum depreciation, Suntan Equip } & 12 . \text { Salaries Expense } \\\hline \text { 4. Cash } & \text { 13. Salaries Payable } \\\hline \text { 5.Depreciation expense, Suntan Equip } & \text { 14. Suntaining Equipment } \\\hline \text { 6.Income Summary } & \text { 15. Suntanning Revenue } \\\hline \text { 7. Insurance Expense } & \text { 16. Scott Smith, Capital } \\\hline \text { 8.Office Supplies } & \text { 17. Scott Smith, Withdrawals } \\\hline \text { 9.Office Supplies Expense } &\\\hline\end{array}$ $\begin{array}{|l|l|l|l|}\hline &&\text { Debit } & \text { Credit }\\\hline \text { (a) } & \text { Invested suntanning equipment and cash in a suntanning } & & \\&\text { business. } & -&- \\\hline \text { (b) } & \text { Rented a store and paid rent for one month. } & -&- \\\hline \text { (c) } & \text { Paid the premium on a two-year insurance policy. } & -&- \\\hline \text { (d) } & \text { Purchased office supplies for cash and recorded an asset } & -&- \\\hline \text { (e) } & \text { Rendered services to clients for cash } &-&- \\\hline \text { (f) } & \text { Scott Smith withdrew cash from the business for personal use. } & -&- \\\hline \text { (g) } & \text { Rendered services to clients on account. } & -&- \\\hline \text { (h) } & \text { Paid salaries. } & -&- \\\hline \text { (i) } & \text { Made an adjusting entry to record expired insurance. } & -&- \\\hline \text { (j) } & \text { Made an adjusting entry to record accrued salaries. } & -&- \\\hline \text { (k) } & \text { Made an adjusting entry to record office supplies used. } & -&- \\\hline \text { (l) } & \text { Made an adjusting entry to record depreciation on } & \\&\text { suntanning equipment. }&-&- \\\hline \text { (m) } & \begin{array}{l}\text { Closed the Income Summary account, which reflected } \\\text { a net loss. }\end{array} & -&- \\\hline \text { (n) } & \text { Closed the owner's withdrawals account. } & -&- \\\hline\end{array}$

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