Record the transactions of Dr James Smith in Question 6.9 into the general journal.

Data from Question 6.9.

Dr James Smith has a successful dental practice. An extract was taken from his records. These balances, excluding the capital invested, were extracted for March:

Transactions for March (source document numbers in brackets):

2 Dr Smith increased his capital by depositing R1 000 in his the bank account (D/S 71).

8 Total of cash received from patients R760 (C/S 110–120).

12 Sold an old typewriter at carrying value and received R300 (R11).

16 P. Platt paid R200 on account (R12).

Banked all cash in till received from patients, R640 (C/S 121–130).

20 Sold old dental equipment at carrying value to Dr P. Bandy and received his cheque for R2 000 (R13).

22 Received a cheque from G. Grey for R650 in full settlement of his account (R14).

24 Mrs L. Brown sent us a cheque for R100 for the rental of the storeroom let to her (R15).

26 Paid by EFT:

Transcribed Image Text:

Bank Operations equipment at carrying value Office equipment at carrying value Accounts receivable: P. Platt Accounts receivable: G. Grey 4 400 00 10 000 00 2 500 00 500 00 650 00