The chart of accounts for the Miguel Company includes the following: 
Page 3 of the journal contains the following transaction:
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What posting references will be found in the journal entry?
Definitions:
Mobile Devices
Portable electronic devices such as smartphones and tablets that have the capability to perform a variety of functions including calling, texting, browsing the internet, and running applications.
White Space
In design, the intentional use of unmarked space in the layout to create a cleaner, more readable structure.
Design Elements
Basic units and visual aspects used to create and compose a piece of artwork or a design.
Restraint
The act of limiting, controlling, or moderating something, or the ability to exercise self-control.
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