3 Jan.
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Sell merchandise on account to B. Berg $3,600, invoice no. 510, and J. Lutz $1,800, invoice no. 511.
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5
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Purchase merchandise on account from S. Colt $5,000 and D. Kahn $2,700.
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7
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Receive checks for $4,000 from S. Andrus and $2,000 from B. Boxberger.
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8
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Pay freight on merchandise purchased $180.
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9
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Send checks to S. Otero for $9,000 and D. Baroni for $11,000.
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9
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Issue credit of $300 to J. Lutz for merchandise returned.
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10
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Cash sales from January 1 to January 10 total $15,500. Make one journal entry for these sales.
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11
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Sell merchandise on account to R. Kotsay for $2,900, invoice no. 512, and to S. Andrus $900, invoice no. 513.
Post all entries to the subsidiary ledgers.
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12
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Pay rent of $1,000 for January.
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13
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Receive payment in full from B. Berg and J. Lutz.
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15
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Withdraw $800 cash by I. McBride for personal use.
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16
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Purchase merchandise on account from D. Baroni for $12,000, from S. Otero for $13,900, and from S. Colt for $1,500.
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17
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Pay $400 cash for supplies.
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18
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Return $200 of merchandise to S. Otero and receive credit.
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20
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Cash sales from January 11 to January 20 total $17,500. Make one journal entry for these sales.
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21
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Issue $15,000 note to R. Rasmus in payment of balance due.
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21
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Receive payment in full from S. Andrus.
Post all entries to the subsidiary ledgers.
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22
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Sell merchandise on account to B. Berg for $3,700, invoice no. 514, and to R. Kotsay for $800, invoice no. 515.
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23
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Send checks to D. Baroni and S. Otero in full payment.
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25
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Sell merchandise on account to B. Boxberger for $3,500, invoice no. 516, and to J. Lutz for $6,100, invoice no. 517.
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27
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Purchase merchandise on account from D. Baroni for $12,500, from D. Kahn for $1,200, and from S. Colt for $2,800.
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28
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Pay $200 cash for office supplies.
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31
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Cash sales from January 21 to January 31 total $22,920. Make one journal entry for these sales.
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31
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Pay sales salaries of $4,300 and office salaries of $3,600.
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