How do I enter the following entries in a cash payment journal:
Issued check 3850 for $2,400 to pay the monthly rent
Issued check 3851 for $2,950 to Carter Company, a creditor, on account
Issued check 3852 for $10,250 to purchase new equipment
Issued check 3853 for $1,380 to remit sales tax to the state sales tax authority
Issued check 3854 for $1,470 to Waller Company, a creditor, on account for invoice of $1,500 less cash discount of $30.
Issued check 3855 for $2,675 to purchase merchandise:eek:
Issued check 3856 for $1,800 as a cash withdrawl for personal use by Susan Anderson, the owner.

I am not going to just go through and do your homework for you. Our guidelines about posting homework problems is the big red print at the top of this forum.

I will give you some information. Some of this info you can use for your other journals also.

There should be a column for a credit to cash. Every one is paying out cash so every one is a credit to cash. Since that is the only thing that belongs on this journal, then every one should have something in that column. This concepts work for all journals. (Like cash receipts journals they all must have a debit to cash.)

There's commonalities, but all books can do little variations on these journals. There is no rule at all about what any of these journals must look like because this is internal work. A company can make them in any manner that works for them. So I don't know what other columns your journal would contain.

They usually contain one or two columns of common accounts used. That is, when making a cash payment, if it is common to make a payment on account, there could be a column for Accounts Payable. Etc.

So you need to decide which account needs debited. (Since only credits of cash go on here, your decision is what to debit.) If that account has a column, put it in that column. It should contain an "other" column. If the account to be debited does not have its own column, then put it in the "other" column and write the account name in to be used. When you go to post it, you then know what account the "other" ones will go to.

Since accounts payable has subsidiary accounts, you can use that descriptive space to write in the vendor/supplier name.

Make an attempt to do these. You may post your answers and someone can check them and then guide you from there.