APPLICATION PROBLEM 1-3 CraftMart Cash Payments Journal 11/30/-- Date Ck. No. Acct. Title Debit Credit 11/01 C303 7120 Miscellaneous Expense 150.00 11/01 C303 1105 Cash 150.00 11/02 C304 7135 Rent Expense 1300.00 11/02 C304 1105 Cash 1300.00 11/04 C305 2105 AP/Wholesale Crafts, Inc. 885.00 11/04 C305 1105 Cash 867.30 11/04 C305 5110 Purch. Disc.--Crafts 17.70 11/05 C306 7105 Advertising Expense 83.50 11/05 C306 1105 Cash 83.50 11/08 C307 1315 Supplies--Administrative 95.50 11/08 C307 1105 Cash 95.50 11/10 C308 2105 AP/Northtown Plants 1250.00 11/10 C308 1105 Cash 1225.00 11/10 C308 5210 Purch. Disc.--Plants 25.00 11/13 C309 2105 AP/Century Crafts, Inc. 963.00 11/13 C309 1105 Cash 943.74 11/13 C309 5110 Purch. Disc.--Crafts 19.26 11/15 C310 7120 Miscellaneous Expense 33.50 11/15 C310 1105 Cash 33.50 11/21 C311 1315 Supplies--Administrative 52.00 11/21 C311 1105 Cash 52.00 11/23 C312 2105 AP/Evergreen Trees & Shrubs 1840.00 11/23 C312 1105 Cash 1803.20 11/23 C312 5210 Purch. Disc.--Plants 36.80 11/27 C313 2105 AP/Evergreen Trees & Shrubs 1460.00 11/27 C313 1105 Cash 1430.80 11/27 C313 5210 Purch. Disc.--Plants 29.20 11/30 C314 1315 Supplies--Administrative 89.00 11/30 C314 7105 Advertising Expense 83.40 11/30 C314 7120 Miscellaneous Expense 39.60 11/30 C314 1105 Cash 212.00 ----------- ----------- Totals 8324.50 8324.50 =========== =========== 

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