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7.16. From each of the following, form a new proportion whose first term is x. Then find x. 9 x 20 5 2 3 1 a x 5 11 (a) (b) x (c) x (d) (e) x 2 4 b 5 10 20 7.17. Find x in each of these pairs of proportions: (a) a :b (b) 5:7 c : x and a: b x:42 and 5 :7 c: d 35:42 (c) 2:3x (d) 7: 5x

14 :3y and 7 :18



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7.18. Find x in each of the following proportions: x y x y x 7 7 (a) (b) 8 4 3 6

7.19. Find x in each part of Fig. 7-45.

(7.13)

The process of transferring information from the journal to the ledger for the purpose of summarizing is called posting and is ordinarily carried out in the following steps: 1. Record the amount and date. The date and the amounts of the deb its and credits are entered in the appropriate accounts. 2. Record the posting reference in the account. The number of the journal page is entered in the account

, (comma)

Fig. 7-45

(7.13)

Fig. 7-46

7.21. Find x in each part of Fig. 7-47.

(7.14)

Fig. 7-47

7.22. Find x in each part of Fig. 7-48.

Summary

(7.15)

Fig. 7-48

(7.16)





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7.24. In similar triangles ABC and A B C of Fig. 7-49, /B and /B are corresponding angles. Find m/B if (a) m/A 120 and m/C 25 ; (b) m/A m/C 127 . (7.17)

7.25. In similar triangles ABC and A B C of Fig. 7-50, /A > /A and /B > /B . (a) Find a if c a 20; (c) find c if b 63.

24; (b) find b if (7.17)

1. To classify and summarize a single item of an account group, we use a form called an _______. 2. The accounts make up a record called a ______. 3. The left side of the account is known as the _______, while the right side of the account is known as the _________. 4. Expenses are debited because they decrease _________. 5. The schedule showing the balance of each account at the end of the period is known as the ___________. Answers: 1. account; 2. ledger; 3. debit, credit; 4. capital; 5. trial balance

Fig. 7-49

Fig. 7-50

| (bar or pipe)

(7.18)

Fig. 7-51

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7.27. In each part of Fig. 7-52, two pairs of congruent angles can be used to prove the indicated triangles similar. Find the congruent angles. (7.18)

Fig. 7-52

7.28. In each part of Fig. 7-53, determine the angles that can be used to prove the indicated triangles similar.

Solved Problem 3.1 Below each entry, write a brief explanation of the transaction that might appear in the general journal. (a) Equipment Cash Accounts Payable (b) Accounts Payable Notes Payable (c) Notes Payable Cash Solution: (a) purchase of equipment, 20% for cash, balance on account (b) notes payable in settlement of accounts payable (c) settlement of notes payable Solved Problem 3.2 Dr. Patrick Wallace began his practice, investing in the business the following assets: Cash Supplies Equipment Furniture $12,000 1,400 22,600 10,000 10,000 2,000 8,000 8,000 8,000 8,000 8,000

(7.19)

Fig. 7-53

7.29. In each part of Fig. 7-54, determine the pair of congruent angles and the proportion needed to prove the indicated triangles similar. (7.20)

Fig. 7-54

7.30. In each part of Fig. 7-55, state the proportion needed to prove the indicated triangles similar.

(7.21)

Record the opening entry in the journal. Solution: Cash 12,000 Supplies 1,400 Equipment 22,600 Furniture 10,000 P. Wallace, Capital 46,000 Solved Problem 3.3 If, in Solved Problem 3.2, Dr. Wallace owed a bal ance of $3,500 on the equipment, what would the opening entry be

Fig. 7-55

(7.25)

Fig. 7-56

title (by itself)

(7.22)

Fig. 7-57

35. Find a. 84. Find AB. 7. Find d. (7.22)

7.33. Find x in each part of Fig. 7-58.

Solution: Cash 12,000 Supplies 1,400 Equipment 22,600 Furniture 10,000 Accounts Payable 3,500 P. Wallace, Capital 42,500

Fig. 7-58

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