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Recording Transactions Journal Entry Grid
a List of Accounts for Harding

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Recording transactions journal entry grid
A list of accounts for Harding Company is given below, followed by a series of transactions. Indicate the accounts that would be debited and credited in recording each transaction by placing the appropriate number (or numbers) in the space provided.
1 Cash 5 Delivery Equipment 2 Accounts Receivable 6 Notes Payable 3 Land 7 Accounts Payable 4 Building 8 Share Capital 9 Retained Earnings \begin{array}{|l|l|l|l|}\hline 1 & \text { Cash } & 5 & \text { Delivery Equipment } \\\hline 2 & \text { Accounts Receivable } & 6 & \text { Notes Payable } \\\hline 3 & \text { Land } & 7 & \text { Accounts Payable } \\\hline 4 & \text { Building } & 8 & \text { Share Capital } \\\hline & & 9 & \text { Retained Earnings } \\\hline\end{array}  Transaction  Accounts(s)  Debited  Account(s)  Credited  Example: Purchased office equipment, paying  part cash, with the balance due on account 51,7 G. Purchased land and a building, paying part  cash and issuing a note payable for the  balance of the purchase price  H. Sold a piece of the company’s office  equipment at cost; received part of the  proceeds in cash, with the balance due in 30 days  I. Collected arn account receivable  J. Borrowed money from a bank and signed a  note payable due in one year  K. Paid an account payable  L. Issued share capital in exchange for cash \begin{array} { | l | c | c | } \hline{ \text { Transaction } } & \begin{array} { c } \text { Accounts(s) } \\\text { Debited }\end{array} & \begin{array} { c } \text { Account(s) } \\\text { Credited }\end{array} \\\hline \begin{array} { l } \text { Example: Purchased office equipment, paying } \\\text { part cash, with the balance due on account }\end{array} & 5 & 1,7 \\\hline \begin{array} { l } \text { G. Purchased land and a building, paying part } \\\text { cash and issuing a note payable for the } \\\text { balance of the purchase price }\end{array} & & \\\hline \begin{array} { l } \text { H. Sold a piece of the company's office } \\\text { equipment at cost; received part of the } \\\text { proceeds in cash, with the balance due in } 30 \\\text { days }\end{array} & & \\\hline \text { I. Collected arn account receivable } & & \\\hline \text { J. Borrowed money from a bank and signed a } & & \\\hline \text { note payable due in one year } & & \\\hline \text { K. Paid an account payable } & & \\\hline \text { L. Issued share capital in exchange for cash } & & \\\hline\end{array}

Recognize classical conditioning examples in animals and humans across various settings.
Identify key contributors to the field of classical conditioning and their primary experiments.
Explain how classical conditioning can be used to modify behaviors.
Understand the concept of preparedness in conditioning.

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