For

Scoring

For

Scoring

TRANSACTIONS

Debit

Credit

0. Provided
professional services on account ………………………………………….

B

0.
____

N

0.
____

1–2. Provided
professional services on account ………………………………………….

1.
____

2.
____

3–4. X.
Allornunn withdrew cash for personal use ……………………………………….

3.
____

4.
____

5–6. Purchased
office supplies on account ………………………………………………….

5.
____

6.
____

7–8. Discovered
an error in computing and paying the wages of an employee. Paid cash to the
employee for the amount of the underpayment ………………………………………………………………………………………

7. ____

8. ____

9–10. Paid
rent covering a two-year period ……………………………………………………

9.
____

10.
____

11–12.. Purchased
building and equipment, paying 15% in cash and
giving a note for the balance ………………………………………………………………..

11. ____

12. ____

13–14.. Sold
office supplies to employees at cost, receiving cash ……………………

13.
____

14.
____

15–16.. Returned
for credit equipment purchased on account …………………………

15.
____

16.
____

17–18.. Received
cash from customers on account ………………………………………….

17.
____

18.
____