{"id":"acct-equipment-sale-entry-lines","audience":"small-business","category":"finance-work","track":"finance","technique":"format","level":"beginner","title":"Write the journal lines for selling a piece of equipment","free":false,"task":"You're booking the sale of a used delivery van. Write a prompt for plain text starting with two lines, \"Net book value:\" and \"Gain or loss:\", each with the math, then one line per journal line in the form \"Dr 1000 Cash 3,424\", then a last line \"Check:\" with the debit and credit totals added. Keep sales tax out of the gain. Under 100 words. No bullets.","materialLabel":"Sale details (attached to your prompt automatically)","material":"EQUIPMENT SALE - Maple Row Hardware, Nov 2, 2026\n\nAsset: 2018 delivery van\nOriginal cost: $12,000\nAccumulated depreciation through Oct 31: $9,500\nSale price agreed with buyer: $3,200\nSales tax collected from the buyer (7%): $224\nCash received from buyer: $3,424 (deposited Nov 2)\n\nGL accounts: 1000 Cash, 1500 Equipment, 1510 Accumulated Depreciation, 2300 Sales Tax Payable, 4900 Gain on Sale of Equipment, 6900 Loss on Sale of Equipment\n\nNote from the owner: \"The van was worth more than that but the buyer drove a hard bargain.\" Market value is not part of the entry.","rules":[{"type":"plainText"},{"type":"maxWords","max":100},{"type":"maxBullets","max":0}],"promptHints":[{"label":"Names the first lines","patterns":["net book value","gain or loss"]},{"label":"Excludes sales tax from gain","patterns":["sales tax"]},{"label":"Gives the journal format","patterns":["dr 1000","debits first"]},{"label":"Asks for the check","patterns":["check:"]},{"label":"Caps length","patterns":["\\d+\\s*words","plain"]}],"mistakes":[{"title":"Putting sales tax in the gain","why":"The AI computes gain on $3,424 and reports $924.","fix":"Add: \"Sales tax excluded from the gain; it is a payable.\"","checks":["r0"]},{"title":"Unbalanced entry","why":"The AI leaves out accumulated depreciation or the tax payable line.","fix":"Say: \"Include every account affected, and end with a Check: line.\"","checks":["r1","r2"]},{"title":"Using market value","why":"The AI values the van from the owner's comment.","fix":"Add: \"Ignore the owner's comment about market value.\"","checks":["r0"]},{"title":"Markdown extras","why":"The AI adds bold labels, headings and a closing note.","fix":"Say: \"Plain text, no bold. Output only the lines asked for.\"","checks":["plainText","maxBullets"]},{"title":"Trusting the AI to count words","why":"AI is bad at counting and runs past word limits.","fix":"Ask for fewer words than the real cap and keep each line short.","checks":["maxWords"]}],"hint":"Selling an asset touches cost, depreciation, tax and a gain. Spell out the order and the balance check.","rubricLabels":["The line starting \"Net book value:\" shows $12,000 - $9,500 = $2,500 and the line starting \"Gain or loss:\" shows $3,200 - $2,500 = $700 gain (sales tax excluded)","Journal lines each start with Dr or Cr and an account number, in the form \"Dr 1000 Cash 3,424\": Dr 1000 Cash 3,424, Dr 1510 Accumulated Depreciation 9,500, Cr 1500 Equipment 12,000, Cr 2300 Sales Tax Payable 224 and Cr 4900 Gain 700","The last line starts \"Check:\" and shows debits $3,424 + $9,500 = $12,924 and credits $12,000 + $224 + $700 = $12,924"]}