Question

journal entry worksheet
1 2 3 4 5 6 7
paid $380 cash for shipping charges on the april 2 purchase.
note: enter debits before credits.
date general journal debit credit
april 03

Explanation:

Step1: Identify accounts affected

Shipping charges are an expense, and cash is being paid out.

Step2: Determine debit - credit rules

Expenses increase with a debit and assets (cash) decrease with a credit.

Step3: Record journal entry

Debit the Shipping Expense account and credit the Cash account.

Answer:

Date	General Journal	Debit	Credit
April 03	Cash		380