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General Journal, Century 21 Accounting, Tenth Edition Claudia Bienias Gilbertson, CPA Mark W. Lehman, CPA, CFE Debra Harmon Gentene, NBCT Executive Vice President, Learning Operations and Development: Sean Wakely Senior Vice President, LRS/Acquisitions & Solutions Planning: Jack W. Calhoun Vice President/Editor-in-Chief: Karen Schmohe Publisher: Mike Schenk © 2014, 2009 South-Western, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 Editorial Assistant: Tristann Jones Development Editor: Diane Bowdler Senior Brand Manager: Robin LeFevre Senior Market Development Manager: Mark Linton For permission to use material from this text or product, submit all requests online at www.cengage.com/permissions Further permissions questions can be emailed to permissionrequest@cengage.com Content Project Manager: Jana Lewis Production Manager: Sharon Smith Consulting Editors: Bill Lee, Bob First ISBN-13: 978-0-8400-6498-1 ISBN-10: 0-8400-6498-5 Microsoft Office Excel is a registered trademark of Microsoft Corporation. South-Western 5191 Natorp Boulevard Mason, OH 45040 USA Intuit and QuickBooks are registered trademarks of Intuit, Inc. Manager of Technology, Editorial: Matthew McKinney Senior Website Project Manager: Ed Stubenrauch Media Editor: Lysa Kosins Manufacturing Planner: Kevin Kluck Production Service: LEAP/Cenveo Sage Peachtree is a registered trademark of Sage Software, Inc. Rights Acquisition Specialist Image/Text: Deanna Ettinger Senior Art Directors: Tippy McIntosh/ Michelle Kunkler Photo Researcher: Darren Wright Internal Designer: Ke Design Cover Designer: Ke Design Cover Image: © Christopher Futcher/iStockphoto.com Cengage Learning products are represented in Canada by Nelson Education, Ltd. For your course and learning solutions, visit www.cengage.com/school Visit our company website at www.cengage.com The Career Clusters icons are being used with permission of the States' Career Clusters Initiative, 2010, www.careerclusters.org **All illustrations, tables, and graphs are © Cengage Learning. Intellectual Property All intellectual property on the Platform (except for User Generated Content) is owned by NIKE or its licensors, which includes materials protected by copyright, trademark, or patent laws. All trademarks, service marks and trade names (e.g., the NIKE name and the Swoosh design) are owned, registered and/or licensed by NIKE. All content on the Platform (except for User Generated Content), including but not limited to text, software, scripts, code, designs, graphics, photos, sounds, music, videos, applications, interactive features and all other content ("Content") is a collective work under the United States and other copyright laws and is the proprietary property of NIKE; All rights reserved. The Nike Swoosh design is © Nike, Inc. Printed in the United States of America 1 2 3 4 5 6 7 17 16 15 14 13 12