The column totals of the combination journal for Davis Manufacturing are: Cash Debit,$1,500; Cash Credit,$1,328.50; General Debit,$868.20; General Credit,$1,300.If the totals are correct,and the Wages Expense is the only other column,what must be the total of the Wages Expense Debit column?
A) $171.50
B) $260.30
C) $431.80
D) $1,039.70

Question

Quizplus · Accepted Answer

To find the total of the Wages Expense Debit column, we need to use the equation: 
Wages Expense Debit = Total Debits – Total Credits 
Substituting the given values: 
Wages Expense Debit = (Cash Debit + General Debit) – (Cash Credit + General Credit) 
Wages Expense Debit = ($1,500 + $868.20) – ($1,328.50 + $1,300) 
Wages Expense Debit = $2,368.20 – $2,628.50 
Wages Expense Debit = -$260.30 
Since the answer is negative, it means that there has been an error in the journal. To balance the journal, we need to add $260.30 to the Wages Expense Debit column. Hence, the correct answer is B.

The Column Totals of the Combination Journal for Davis Manufacturing