Date Account Debited Ref.

Jan
4 Douglas 371
9 Connor Corp 372
17 Bullock 373
31 Douglas 374
Total

Date Purchase Journal Account Credited Account Payable Cr.

Jan (debited)
3 Parkinson Co. 10000
4 Supplies 80
8 Denholm Co. 4500
11 Betz Co. 3700
19 Equipment, Murphy Corp. 5500
23 Parkinson Co. 7800
24 Forgetta Corp. 5100
Total 36680

Date Cash Receipt Account Credited Ref.

Jan
6 Cash Sales
13 Cash Sales
15 Connor Corp 372
17 Douglas 371
20 Cash Sales
27 Cash Sales
30 Bullock Co. 373
Total

Date Cash Payment Account Credited Other Acc. Dr.

Jan
13 Parkinson Co.
15 Semi-monthly Salaries 14300
20 Denholm
31 Semi-monthly Salaries 13200
Total 27500

Date General Journal Account Debiteed/Credited Debit

Jan
5 Returned damaged Goods, Parkinson Co, Jan 3 300
Total 300
Account Rcvb. Dr. COGs Dr. Inventory
Sales Revenue Cr. Cr

5250 3150
6400 3840
1200 720
9330 5598
22180 13308

Inventory Dr Other Account Dr.

10000
80
4500
3700
5500
7800
5100
31100 5580

Cash Dr. Sales Discount Dr. Account Rcvb Cr. Sales Rvnu Cr. Other Account Cr.

3150 3150
6260 6260
6336 64 6400
5197.5 52.5 5250
3200 3200
4230 4230
1188 12 1200
29561.5 128.5 12850 16840

Acc. Payable Dr. Inventory Cr. Cash Cr

9700 194 9506

14300
4500 90 4410
13200
14200 284 41416

Credit
300
300
 CoGS Dr.
Inventory Cr.

1890
3756
3840
3150
1920
2538
720
17814