General Journal Entry Worksheet Options to Choose from the Income Statement and Balance Sheet: -No Journal Entry Required -Accounts Payable -Accounts Receivable -Accumulated Depreciation -Advertising Expense -Allowance for Doubtful Accounts -Bad Debt Expense -Buildings -Cash -Contributed Capital -Cost of Goods Sold -Delivery Expense -Depreciation Expense -Dividends (Declared) -Dividends Payable -Equipment -Income Tax Expense -Income Tax Payable -Insurance Expense -Interest Expense -Interest Payable -Interest Receivable -Interest Revenue -Inventory -Land -Legal Expense -Notes Payable (long-term) -Notes Payable (short-term) -Notes Receivable -Office Expenses -Operating Expenses -Other Current Assets -Other Current Liabilities -Other Expenses -Other Noncurrent Assets -Other Noncurrent Liabilities -Other Revenue -Prepaid Insurance -Prepaid Rent -Purchases -Rent Expense -Rent Payable -Rent Revenue -Repairs and Maintenance Expense Solution.