Transaction : Recorded credit card fee expense for December, $846.60. M78.
(Debit credit card fee expense, and credit cash)

1. Since its Memorandom, I thought I should put it on General Journal.

However, When I get to post it, there is only 2 lines left for Cash ledger, and those two lines are for Cash Payment Journal's cash credit and Cash Receipt Journal's Cash debit.
that means I can not put cash in General Journal.

2. Therefore I tried to put it on Cash Payment Journal
However, on the CP journal, there is no space for Doc. Number. Instead, they have check number on it. Therefore I am unable to put M78.


What should I do?

That's right, exactly what you did, Debit Credit Card Fee Exp. And Credit Cash and yes, it goes into the General Journal

Hint -- ALL M's go into the general journal

All C's go into the Cash Payments journal -- C means check.

Since there's only 2 lines left in the cash ledger, you're jumping to the conclusion that this entry must be incorrect. That's a bad habit to get into. Sometimes it causes you to mess up things that are correct. In real life, we have unlimited space in a ledger and cannot determine entries using that logic.

Perhaps there is something else you've got in the cash ledger that is incorrect?

(I don't know the problem so I don't know. Just trying to point out the possibilities.)

General debit cash credit in your cp journal

No it actually is put into the cash payments journal Because you are paying it, it's an expense!! Just because it is a memorandum it doesn't automatically mean it belongs into the General Journal, sometimes memos can be in CP journals even though their source document says "MEMO." You should be able to put it into the CP journal unless there is a mistake you've made. I was wondering about this too, and figured it out! Hope I help!! ~