Prepare a journal entry for the purchase of office supplies on September 30 for $2,500, paying $800 cash and the remainder on account. If an amount box does not require an entry, leave it blank.

Following would be the journal entry for purchase of office supplies;

Office Supplies A/C Dr. $2500

To Cash A/C $800

To Accounts Payables A/C $1700

(Being office supplies purchased partly for cash, partly on credit, being recorded)

Purchases is a nominal account so the rule which applies is, debit all expenses and credit all incomes and gains.

Cash is also a real account so the principle which applies is, debit what comes in and credit what goes out.

Accounts Payable is also a real account so the same principle applies, as for cash.