Question

General Journal

Date		Description		Post Ref		Debit		Credit
April 1		Union Dues Payable		28		100.00
		Cash		11				100.00
April 15		Wages & Salaries “Expense”				8,310.00
			FICA Taxes Payable - OASDI						515.22
			FICA Taxes Payable – HI						120.50
			FIT Payable						890.00
			SIT Payable						166.20
		Union Dues Payable						140.00
		Cash						6,478.08

UNION DUES Payable                                         Account       28

Date	Item	Post Ref	Debit	Credit	Balance
					Debit	Credit
April 1	Balance					100.00
April 1		GJ 1	100.00
April 15	Payable	GJ 1			140.00
				140.00

I want to double-check I am posting the correct information in the right spots on these two separate journals.

Thank you

Answer 1

Date	Description	Post Ref	Debit	Credit
Apr,1	Union Dues Payable Account	28	100.00
	Cash	11		100.00
Apr,15	Wages & salary "Expenses"		8310.00
	FICA Taxes Payable - OASDI			515.22
	FICA Taxes Payable – HI			120.50
	FIT Payable			890.00
	SIT Payable			166.20
	Union Dues Payable			140.00
	Cash			6478.08
	Total Check ( Both Side )		8410.00	8410.00
Union Dues Payable Account -28
Date	Item	Ref	Debit	Credit	Balance
Apr,1	Balance				100	Cr.
Apr,1	Cash	GJ1	100		0
Apr,15	Wages & Salary "Expenses"			140	140	Cr.
Opinion:
As per Journal Entry only Laibility is Credted for Union Dues Payable Account and Cash is paid for only Wages part
so it is payable as on Apr,15 , so as per my ledger, it is showing Credit balance of 140