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Account Debited Love Thy Pets Inc., White Puppy Pet Store Jills Pet Store Kitty and Cats Pet Store Inc. Jills Pet Store White Puppy Pet Store Love Thy Pets Inc., Kitty and Cats Pet Store Inc.
Post Ref.
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Bal. 10,800
Fees Earned 4001 REF. DR. Purchases PJ 9 10,800 Sales SJ7 Returns GJ 5
CR. 6,060
Bal. 10,800
Kitty and Cats Pet Store Inc,. Date Ref. Inv. DR. CR. 12/14 2/10,n/30 SJ7 1023 2,600 12/26 Return GJ5 CM2 300 12/31 2/10,n/30 SJ7 1027 800
Cost of Goods Sold 5002 REF. DR. CR. Sales SJ7 6,060 Returns GJ5 180
White Puppy Pet Store Date Ref. Inv. DR. 12/8 1/10,n/30 SJ7 1021 1,500 12/29 1/10,n/30 SJ7 1025 500
CR.
Accounts Receivable 1001 Date REF. DR. CR. 12/31 Sales SJ7 10,100 12/31 Freight CP6 100 12/31 Returns GJ 5 300
Jills Pet Store Ref. Inv. DR. SJ7 1022 600 SJ7 1024 1,000 PJ9 100
CR.
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Note: Posting is the act of coping an amount from the journal to the individual ledger account. Posting References (Ref. or F) are account numbers or the abbreviation for the journal and the page number for the journal. Totaling all of the amounts in a journal column is called footing a column. General Journal columns are not footed.
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