General Journal

No Date Details Dr Cr
.
1. June Office Equipment $200,000
30th
Purchases $200,000
To correct an error of
Principle

2. June Suspense $560

30th
B. Brooks $560
To correct an error of
Transpositional error

3. June Suspense $3,500

30th
Purchases Returned $3,500
To correct an error of double-
sided entry

4. June B. Brown $2,700

30th
Suspense $2,700
To correct and error of one-
sided entry

5. June Suspense $2,180

30th
Sales $2,180
To correct an error of one-
sided entry

Suspense Account
Dr Suspense
Cr
Date Details $ Date Details $
June 30th B. Brooks $560 June 30th B. Brown $2,700
1997 1997
June 30th Purchases $3,500 June 30th Diff per $3,540
1997 Returned 1997 trial bal
June 30th Sales $2,180 June 30th
1997 1997
$6,240 $6,240