不太清楚这里要的eight-column worksheet是什么,T-accounts?budget?
(2) Dec 31(a) Dr.Merchandise Inventory $3,900
Cr.Cash or Accounts Payable $3,900 (42,000-38,100)
(年终的库存比原来多,说明买了一些 )
(b) Dr.Supplies Expense $200
Cr.Supplies $200
(年终少了,说明用了)
(c) Dr.Insurance Expense $2,000
Cr.Prepaid Insurance $2,000
(预付的保险今年用掉了一部分)
(d) Dr.Depreciation Expense $800
Cr.Accumulated Depreciation $800
(价值下降,accumulated是累计)
(e) Dr.Salaries Expense $400
Cr.Salaries Payable or Accounts Payable $400
(今年应付的薪水但还未付)
(Dr.= Debit 右边,Cr.= Credit 左边)