This document contains journal entries and general ledger balances for various accounts, including office equipment, cash, accounts receivable, accounts payable, note payable, trucks, and capital. The balances brought forward and carried forward are recorded for each account.

1. Problem: 2.3
1.
Balance B/F
Principles of Accounting – I
Journal General Ledgers
1. Office Equipment
Debit $
2,700
Balance C/F
2,700
2,700
Pg No: 73
Credit $
2.700
2,700
2. Cash
2.
4.
6.
Debit $
4,000
10,000
20,000
Balance B/F
34,000
13,100
Balance C/F
1.
3.
5.
Balance C/F
3. Account receivable
Debit $
4,000
2.
4,000
Balance B/F
Credit $
2,700
3,200
15,000
13,100
34,000
Credit $
4,000
4,000
4,000
4. Account payable
3.
Balance B/F
Debit $
3,200
3,200
3,200
Balance C/F
Credit $
3,200
3,200
5. Note Payable
Balance C/F
Debit $
25,500
4.
25,500
Balance B/F
Credit $
10,000
15,500
25,500
25,500

2. Problem: 2.3
Principles of Accounting – I
Pg No: 73
6. Trucks
5.
Balance B/F
Debit $
30,500
30,500
30,500
Balance C/F
Credit $
30,500
30,500
7. Capital
Balance C/F
Debit $
20,000
20,000
6.
Balance B/F
Credit $
20,000
20,000
20,000