A complete journal entry does not show（）
A. the date of the transaction
B. the new balance in the accounts affected by the transaction
C. a brief explanation of the transaction
D. the accounts and amounts to be debited and credited
The first step in the recording process is to（）
A. prepare financial statements
B. analyze each transaction for its effect on the accounts
C. post to a journal
D. prepare a trial balance
The standard format of a journal would not include（）
A. a reference column
B. an account title column
C. a T-account
D. a date column
On June 1, 2019, Delbert Inc. reported a cash balance of $12,000. During June, Delbert made deposits of $3,000 and made disbursements totalling $14,000. What is the cash balance at the end of June（）
A. $1,000 debit balance
B. $15,000 debit balance
C. $1,000 credit balance
D. $4,000 credit balance
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