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Exercise 3-11


Selected transactions for Charlotte Corporation during its first
month in business are presented below.

Sept. 1


Issued common stock in exchange for $18,820 cash received
from investors.



Purchased equipment for $9,260, paying $3,620 in cash and
the balance on account.



Paid $2,720 cash on balance owed for equipment.



Paid $740 cash dividend.




Complete a tabular analysis of the September transactions.
(If an amount reduces the account balance then enter
with a negative sign preceding the number e.g. -15,000 or in
parenthesis e.g. (15,000).)
Journalize the transactions. (Credit account titles
are automatically indented when amount is entered. Do not indent
post the transactions to T accounts. (post entries
in the order of information presented in the



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