On April 1, Mariah, Inc. purchased $2,500 of office supplies, which should be sufficient to last through the second quarter.
Mariah, Inc. paid cash for half of the purchase and put the rest on account. Mariah paid the balance at the end of the month. Beginning balances for relevant accounts are noted in the ledger.

a) Journalize and post the two transactions for Mariah, Inc.

Journal

Date	Description	Debit	Credit
April 1
April 1
April 1
April 30
April 30

b) Post the journal entries to the ledger and show the ending balance in each ledger account.

Cash

Date	Debits	Credits	Balance
Beg. Bal.			10,100
April 1April 30
April 1April 30
April 1April 30

Office Supplies

Date	Debits	Credits	Balance
Beg. Bal.			700
April 1April 30
April 1April 30
April 1April 30

Accounts Payable

Date	Debits	Credits	Balance
Beg. Bal.			3,100
April 1April 30
April 1April 30
April 1April 30