Date Accounts Debit Credit

Sep. 3 Merchandise Inventory 4,500

Accounts Payable—Shield Wholesalers 4,500

Date Accounts Debit Credit

Sep. 4 Merchandise Inventory 60
Cash 60

Date Accounts Debit Credit

Sep. 4 Merchandise Inventory 1,700
Cash 1,700

Date Accounts Debit Credit

Sep. 6 Accounts Payable—Shield Wholesalers 500
Merchandise Inventory 500

Date Accounts Debit Credit

Sep. 8 Accounts Receivable—Hollingshead Company 6,100
Sales Revenue 6,100

Date Accounts Debit Credit

Sep. 8 Cost of Goods Sold 2,806
Merchandise Inventory 2,806

Date Accounts Debit Credit

Sep. 9 Merchandise Inventory 9,500
Accounts Payable—Tamara Wholesalers 9,500

Date Accounts Debit Credit

Sep. 10 Accounts Payable—Shield Wholesalers 4,000
Merchandise Inventory(4000*3%) 120
Cash 3,880
 Date Accounts Debit Credit
Sep. 12 Cash 5,978
Sales Discounts(6100*25) 122
Accounts Receivable—Hollingshead Company 6,100

Date Accounts Debit Credit

Sep. 13 Accounts Payable—Tamara Wholesalers 500
Merchandise Inventory 500

Date Accounts Debit Credit

Sep. 15 Accounts Receivable—Jackson Company 3,400
Sales Revenue 3,400

Date Accounts Debit Credit

Sep. 15 Cost of Goods Sold 1,394
Merchandise Inventory 1,394

Date Accounts Debit Credit

Sep. 22 Accounts Payable—Tamara Wholesalers 9,000
Cash 9,000

Date Accounts Debit Credit

Sep. 23 Sales Returns and Allowances 400
Accounts Receivable—Jackson Company 400

Date Accounts Debit Credit

Sep. 23 Merchandise Inventory 164
Cost of Goods Sold 164

Date Accounts Debit Credit

Sep. 25 Accounts Receivable—Shelton 1,685
Sales Revenue 1,600
 Cash 85

Date Accounts Debit Credit

Sep. 25 Cost of Goods Sold 608
Merchandise Inventory 608

Date Accounts Debit Credit

Sep. 29 Sales Discounts(1600*2%) 32
Cash 1,653
Accounts Receivable—Smede 1,685

Date Accounts Debit Credit

Sep. 30 Cash 3,000
Accounts Receivable—Jackson Company 3,000