Table 2-3

-Record the February Transactions in the General

question 17

Essay

Table 2-3

-Record the February transactions in the general journal. $\begin{array} { | c | c | c | c | c | } \hline \text { Date } & \text { Account Titles and Explanations } & \text { PR } & \text { Debit } & \text { Credit } \\\hline & & & & \\\hline & & & & \\& & & & \\& & & & \\& & & & \\& & & & \\& & & & \\& & & & \\& & & & \\& & & & \\& & & & \\& & & & \\& & & & \\& & & & \\& & & & \\\end{array}$

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Definitions:

Revenue Journal

An accounting ledger where revenue transactions are first recorded.

Posting References

Notations that make the connection between journal entries and the ledgers to which they are posted.

Purchases Journal

A special accounting journal used to record all purchases of merchandise, supplies, or other items on credit.

Cash Payments Journal

A bookkeeping ledger in which cash payments are recorded, showing outflows of cash.