Practice prompt · Q:transactions-to-statements/debit-credit-map-001

Supplies delivery and payable settlement

Apply debit and credit rules to a supplies purchase and a later payment.

Updated Aug 6, 2026 Review due Nov 6, 2026

Practice

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A company with $3,000 Cash and equity receives $4,000 unused supplies on credit and later pays the supplier $1,000. Which pair of entries follows from the account classifications and normal-balance map?

Choose the best answer. A Delivery Supplies $4,000 Accounts Payable $4,000 Payment Accounts Payable $1,000 Cash $1,000 B Delivery Supplies $4,000 Accounts Payable $4,000 Payment Cash $1,000 Accounts Payable $1,000 C Delivery Expense $4,000 Accounts Payable $4,000 Payment Accounts Payable $1,000 Cash $1,000 D Delivery Supplies $4,000 Accounts Payable $4,000 Payment Expense $1,000 Cash $1,000

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Answer: A

Delivery Supplies $4,000 Accounts Payable $4,000 Payment Accounts Payable $1,000 Cash $1,000

Supplies and Accounts Payable both increase at delivery, requiring a debit to the asset and credit to the liability. A T-account displays those debit entries on the left and credit entries on the right. The later payment decreases the liability with a debit and decreases Cash with a credit.