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Problem 7-1A Special journals, subsidiary ledgers, trial balance-perpetual LO C3, P1, P2

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Church Company completes these transactions and events during March of the current year (terms for all its credit sales are 1/10, n/30).

Mar.		1				Purchased $38,000 of merchandise from Van Industries, invoice dated March 1, terms 1/15, n/30.
		2				Sold merchandise on credit to Min Cho, Invoice No. 854, for $15,200 (cost is $7,600).
		3		(a)		Purchased $1,140 of office supplies on credit from Gabel Company, invoice dated March 3, terms n/10 EOM.
		3		(b)		Sold merchandise on credit to Linda Witt, Invoice No. 855, for $7,600 (cost is $3,800).
		6				Borrowed $72,000 cash from Federal Bank by signing a long-term note payable.
		9				Purchased $19,000 of office equipment on credit from Spell Supply, invoice dated March 9, terms n/10 EOM.
		10				Sold merchandise on credit to Jovita Albany, Invoice No. 856, for $3,800 (cost is $1,900).
		12				Received payment from Min Cho for the March 2 sale less the discount.
		13		(a)		Sent Van Industries Check No. 416 in payment of the March 1 invoice less the discount.
		13		(b)		Received payment from Linda Witt for the March 3 sale less the discount.
		14				Purchased $26,000 of merchandise from the CD Company, invoice dated March 13, terms 1/10, n/30.
		15		(a)		Issued Check No. 417, payable to Payroll, in payment of sales salaries expense for the first half of the month, $14,700. Cashed the check and paid the employees.
		15		(b)		Cash sales for the first half of the month are $60,800 (cost is $48,640). (Cash sales are recorded daily, but are recorded only twice here to reduce repetitive entries.)
		16				Purchased $1,660 of store supplies on credit from Gabel Company, invoice dated March 16, terms n/10 EOM.
		17				Received a $2,600 credit memorandum from CD Company for the return of unsatisfactory merchandise purchased on March 14.
		19				Received a $570 credit memorandum from Spell Supply for office equipment received on March 9 and returned for credit.
		20				Received payment from Jovita Albany for the sale of March 10 less the discount.
		23				Issued Check No. 418 to CD Company in payment of the invoice of March 13 less the March 17 return and the discount.
		27				Sold merchandise on credit to Jovita Albany, Invoice No. 857, for $11,400 (cost is $4,560).
		28				Sold merchandise on credit to Linda Witt, Invoice No. 858, for $4,560 (cost is $1,824).
		31		(a)		Issued Check No. 419, payable to Payroll, in payment of sales salaries expense for the last half of the month, $14,700. Cashed the check and paid the employees.
		31		(b)		Cash sales for the last half of the month are $66,880 (cost is $40,128).
		31		(c)		Verify that amounts impacting customer and creditor accounts were posted and that any amounts that should have been posted as individual amounts to the general ledger accounts were posted. Foot and crossfoot the journals and make the month-end postings.

Assume the following ledger account amounts Inventory (March 1 beg. bal. is $61,000), Z. Church, Capital (March 1 beg. bal. is $61,000) and Church Company uses the perpetual inventory system.

Answer 1

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 1 Wrap Text Merge & Center - 3 LE Paste Format Painter Clipboard Autosum * Times New Rom - 12 BI U - - A A - A. Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells A1 - A Church Company 3 Date Credit Debit $ 38,000.00 General Journal 1-Mar Merchandise Inventory To Accounts Payable-Van Industries (Being Amount of merchandise Purchased on account from Van Industries) 38,000.00 $ 15,200.00 2-Mar Accounts receivable To Sales Revenue (Being amount of sales on credit to Min Cho against inv.no.854) 15,200.00 S 7.600.00 2-Mar Cost of goods sold To merchandise Inventory (Being amount of cost of goods sold) 7.600.00 S 1.140.00 3-Mar Office Supplies To Accounts Payable (Being amount of Supplies purchased from Gabel Company) 1.140.00 $ 7.600.00 7.600.00 3-Mar Accounts receivable 22 To Sales Revenue I Reino amount of sales on credit to Linda Witt against inv no 855) + Sheet1 Sheet2 Sheet3 Select destination and press ENTER or choose Paste 22 Average: 30159.75789 Count: 639 Sum: 8595531 BOU 100% + 0 16:53 20 op ^ ENG 30-01-2020 W

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General LE Paste Format Painter Clipboard Times New Rom - 12 BI U - - A A - A. Wrap Text Merge & Center ... 8 9 1 1 - 3 conditional es podem ser insert Delete Format Autosum * 2 clear the Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Filter Editing Find & Select Finde Font Alignment Number Cells Α1 S 7,600.00 3-Mar Accounts receivable To Sales Revenue (Being amount of sales on credit to Linda Witt against inv.no.855) 7,600.00 $ 3,800.00 3-Mar Cost of goods sold To merchandise Inventory (Being amount of cost of goods sold) 3,800.00 $ 72,000.00 6-Mar Cash To Notes Payable (Being Amount borrowed from bank against Notes Payable) 72,000.00 $ 19,000.00 9-Mar Office Equipment To Accounts Payable (Being Amount of Office Equipment Purchased from Spell Supply) 19,000.00 $ 3,800.00 10-Mar Accounts receivable To Sales Revenue (Being amount of sales on credit to Jovita Albany against inv.no.856) 3,800.00 41 $ 1.900.00 42 10-Mar Cost of goods sold To merchandise Inventory | Being amount of cost of goods sold) Sheet1 Sheet2 Sheet3 1.900.00 43 + Ready Average: 30159.75789 Count: 639 Sum: 8595531 B gl OU 100% ve ^ ENG 0 16:54 + . 30-01-2020

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - General 1 1 - 3 Autosum * LE Paste Format Painter Clipboard Times New Rom - 12 BI U - - A A - A. - Wrap Text Merge & Center Alignment E Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Find & Filter Select Editing Font Number Cells Α1 45 $ S 15,048.00 152.00 12-Mar Cash=($15200*99%) Sales Discount=($15200*1%) To Accounts Receivable (Being Amount Received from Nin Cho, after allowing 1% Sales Discount) 15,200.00 S 38.000.00 13-Mar Accounts Payable To Cash (38000*99%) To Merchandise Inventory=($38000*1%) (Being Amount Paid after receiving 1% discount) 37.620.00 380.00 $ S 7,524.00 76.00 13-Mar Cash=($7600*99%) Sales Discount=($7600*1%) To Accounts Receivable (Being Amount received from Linda Vitt) 7,600.00 $ 26,000.00 14-Mar merchandise nventory To Accounts Payable-CD Company (Being amount of merchandise Purchased) 26,000.00 $ 14,700.00 15-Mar Sales Salaries Expenses To Cash (Being Amount of Half months Salary Paid) 14.700.00 66 67 Sheet1 Sheet2 Sheet3 Ready Average: 30159.75789 Count: 639 0 + Sum: 8595531 B gl OU 100% ^ ENG 16:54 30-01-2020 W ♡

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 Wrap Text Merge & Center 1 - 3 Times New Rom - 12 BI U - - Autosum * A A - A. Paste Insert Delete Format Conditional Format Formatting as Table Styles Format Painter Clipboard Cell Styles 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells A1 69 S 60,800.00 15-Mar Cash To Sales Revenue (Being Amount of cash sales) 60.800.00 $ 48,640.00 15-Mar Cost of goods sold To merchandise Inventory Being Amount of cost of goods sold) 48,640.00 S 1,660.00 16-Mar Store Supplies To Accounts Payable-Gabel Company (Being amount of merchandise Purchased from Gabel company) 1,660.00 $ 2.600.00 17-Mar Accounts Payable-CD company To merchandise Inventory Being Amount of Goods returned) 2,600.00 83 85 S 570.00 86 19-Mar Accounts Payable-Spell Company To Office Equipment (Being Amount of returned of office Equipment) 570.00 88 20-Mar Cash=($3800*99%) Sales Discount=($3800*1%) To Accounts Receivable Sheet1 Sheet2 Sheet3 $ S 3.762.00 38.00 90 91 3.800.00 Ready Average: 30159.75789 Count: 639 0 + Sum: 8595531 B gl OU 100% ^ ENG 16:54 30-01-2020 W ♡

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General LE Paste Format Painter Clipboard Times New Rom - 12 BI U - - A A - A. Wrap Text Merge & Center , tad 99 1 1 conditional Format se - 3 insert Delete Format Autosum * 2 clear print de Fere Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells A1- S S 3,762.00 38.00 20-Mar Cash=($3800*99%) Sales Discount=($3800*1%) To Accounts Receivable (Being Amount of cash received from Jovita Albany) 3.800.00 S 23,400.00 23-Mar Accounts Payable-CD Company=($26000-$2600) To Cash=($23400*99%) To Merchandise Inventory=($23400*1%) (Being Amount paid to Cd Company after adjusting return of $2600 and Discount of 1%) 23,166.00 234.00 $ 11,400.00 27-Mar Accounts receivable To Sales Revenue (Being amount of sales on credit to Jovida Albany against inv.no.857 11.400.00 103 $ 4,560.00 27-Mar Cost of goods sold To merchandise Inventory (Being amount of cost of goods sold) 4,560.00 104 105 106 107 108 $ 4,560.00 28-Mar Accounts receivable To Sales Revenue I (Being amount of sales on credit to Linda Vitt against inv.no.858 Sheet1 Sheet2 Sheet3 109 110 K Ready 4,560.00 Average: 30159.75789 Count: 639 Sum: 8595531 B OU 100% ve gAAD ENG 0 16:54 30-01-2020 + .

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 1 Wrap Text Merge & Center - 3 LE Paste Format Painter Clipboard Autosum * Times New Rom - 12 BI U - - A A - A. Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells A1 ГА 108 28-Mar Accounts receivable To Sales Revenue 110 (Being amount of sales on credit to Linda Vitt against inv.no.858 S 4.560.00 109 4,560.00 111 $ 1.824.00 28-Mar Cost of goods sold To merchandise Inventory (Being amount of cost of goods sold) 1.824.00 29 $ 14,700.00 118 31-Mar| Sales Salaries Expenses To Cash (Being amount of Sales Salaries for half Month) 14,700.00 119 120 121 S 66.880.00 31-Mar Cash To Sales Revenue (Being Amount of cash sales) 66.880.00 123 124 125 $ 40.128.00 31-Mar Cost of goods sold To merchandise Inventory (Being Amount of cost of goods sold) 126 127 40.128.00 128 129 Merchandise Inventory IS 61 000.00 IBv Cost of goods sold 1301 ITo Balance Bld Sheet1 Sheet2 Sheet3 S 7600.00 1 Ready Average: 30159.75789 Count: 639 - 6 Sum: 8595531 B gl OU 100% ^ ENG 16:54 30-01-2020 ♡

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 1 Wrap Text Merge & Center - 3 LE Paste Format Painter Clipboard Autosum * Times New Rom - 12 BI U - - A A - A. Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Filter Editing Find & Select Font Alignment Number Cells A1 A To Balance Bld To Accounts Payable-Van Indusrties To Accounts Payable-CD Company Merchandise Inventory $ 61,000.00 By Cost of goods sold $ 38,000.00 By Cost of goods sold $ 26,000.00 By Cost of goods sold By Accounts Payable By Cost of goods sold By Accounts Payable By Accounts Payable By Cost of goods sold By Cost of goods sold By Cost of goods sold By Bal cd $ 1.25,000.00 Total $ $ $ S $ $ 7.600.00 3.800.00 1,900.00 380.00 48,640.00 2,600.00 234.00 4,560.00 1.824.00 40.128.00 13,334.00 1.25,000.00 $ S $ $ $ Total 144 145 Particular To Balance Cld 146 Sales Revenue Amount Particular $ 1,70,240.00 By Accounts Receivable By Accounts Receivable By Accounts Receivable By Cash By Accounts Receivable By Accounts Receivable 147 148 Amount S 15,200.00 S 7,600.00 $ 3,800.00 $ 60,800.00 $ 11,400.00 $ 4,560.00 C 66 oon on 149 150 D. Carl Sheet1 Sheet2 Sheet3 Ready Average: 30159.75789 Count: 639 0 + Sum: 8595531 B gl OU 100% ^ ENG 16:54 30-01-2020 ♡

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 Wrap Text Merge & Center 1 - 3 Times New Rom - 12 BI U - - Autosum * A A - A. Paste Insert Delete Format Conditional Format Formatting as Table Styles Format Painter Clipboard Cell Styles 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells A1 - fe C 143 144 Particular To Balance Cld 148 Sales Revenue Amount Particular $ 1,70,240.00 By Accounts Receivable By Accounts Receivable By Accounts Receivable By Cash By Accounts Receivable By Accounts Receivable By Cash $ 1,70,240.00 Total Amount S 15,200.00 $ 7,600.00 $ 3,800.00 $ 60,800.00 $ 11,400.00 $ 4,560.00 S 66.880.00 $ 1.70.240.00 149 Total Amount $ 1.08.452.00 Particular To merchandise Inventory To merchandise Inventory To merchandise Inventory To merchandise Inventory To merchandise Inventory To merchandise Inventory To merchandise Inventory Total Cost of goods sold Amount Particular $ 7,600.00 By Balance Cld $ 3.800.00 $ 1.900.00 $ 48,640.00 $ 4.560.00 $ 1.824.00 $ 40.128.00 $ 1,08,452.00 Total 160 S 1.08.452.00 164 Sheet1 Sheet2 Sheet3 Ready Average: 30159.75789 Count: 639 0 + Sum: 8595531 B gl OU 100% ^ ENG N 16:54 30-01-2020 W 0

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 Wrap Text Merge & Center 1 - 3 Times New Rom - 12 BI U - - Autosum * A A - A. Paste Insert Delete Format Conditional Format Formatting as Table Styles Format Painter Clipboard Cell Styles 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells A1 А 165 166 Particular To Sales Revenue To Sales Revenue To Sales Revenue To Sales Revenue To Sales Revenue 169 Accounts Receivable Amount Particular $ 15,200.00 By Cash $ 7,600.00 By Sales Discount 3.800.00 By Cash $ 11,400.00 By Sales Discount $ 4,560.00 By Cash By Sales Discount By Bal c/d $ 42.560.00 Total 170 Amount $ 15,048.00 $ 152.00 $ 7,524.00 76.00 $ 3.762.00 $ 38.00 $ 15,960.00 S 42,560.00 Total Particular To Accounts Payable Office Supplies Amount Particular $ 1.140.00 By Bal Cld Amount $ 1.140.00 Total S 1.140.00 Total S 1.140.00 Particular To Cash To Purchase Discount To merchandise Inventory Sheet1 Sheet2 Sheet3 Accounts Payable Amount Particular $ 37,620.00 By merchandise Inventory $ 380.00 By Office Supplies $ 2,600.00 By Store Supplies Amount $ 38,000.00 S 1.140.00 $ 19,000.00 185 186 » Ready Average: 30159.75789 100% 0 + Count: 639 Sum: 8595531 OO op ^ 16:54a ENG 30-01-2020 W

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 1 Wrap Text Merge & Center - 3 LE Paste Format Painter Clipboard Autosum * Times New Rom - 12 BI U - - A A - A. Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells A1 А 182 184 185 Particular To Cash To Purchase Discount To merchandise Inventory To Office Equipment To Cash To Purchase Discount To Bal Cld Accounts Payable Amount Particular $ 37,620.00 By merchandise Inventory $ 380.00 By Office Supplies 2,600.00 By Store Supplies S 570.00 By Office Equipment $ 23,166.00 By merchandise Inventory $ 234.00 $ 21.230.00 Amount $ 38,000.00 $ 1.140.00 $ 19,000.00 $ 26,000.00 $ 1,660.00 Total S 85,800.00 Total S 85,800.00 Particular To Accounts Receivable To Notes Payable To Accounts Receivable To Sales Revene To Accounts Receivable To Sales Revene Cash Alc Amount Particular $ 15,048.00 By Accounts Payable $ 72,000.00 By Accounts Payable $ 7,524.00 By Sales Salaries $ 60,800.00 By Sales Salaries $ 3.762.00 By Balance cd $ 66.880.00 198 Amount S 37.620.00 $ 23,166.00 $ 14,700.00 S 14.700.00 $ 1,35,828.00 199 200 202 203 Total $ 2,26,014.00 $ 2.26,014.00 Sheet1 Sheet2 Sheet3 Ready Average: 30159.75789 Count: 639 6 Sum: 8595531 B OU 100% - 16:55 PADENG 20 30-01-2020 W

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General LE Paste Format Painter Clipboard Times New Rom - 12 BI U - - A A - A. Wrap Text Merge & Center 8-92 1 1 - 3 completion of promote the sense Insert Delete Format Autosum * 2 clear Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Filter Editing time Find & Select Font Alignment Number Cells A1 ТАА 205 206 Particular To Bal cd Notes Payable Amount Particular $ 72,000.00 By Cash 207 Amount S 72.000.00 Total S 72,000.00 S 72,000.00 SE3 Particular To Accounts Payable Office Equipment Amount Particular $ 19,000.00 By Accounts Payable By Bal Cld S 19,000.00 Amount S 570.00 $ 18,430.00 S 19,000.00 Total Particular To Accounts Receivable To Accounts Receivable To Accounts Receivable Sales Discount Amount Particular $ 152.00 By Bal Cld S 76.00 S 38.00 Amount $ 266.00 Total $ 266.00 S 266.00 225 Sales Salaries Expenses 226 » Ready Sheet1 Sheet2 Sheet3 Average: 30159.75789 Count: 639 Sum: 8595531 OO gl ^ 100% u ENG 0 16:55 + . 30-01-2020

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 1 Wrap Text Merge & Center - 3 LE Paste Format Painter Clipboard Autosum * Times New Rom - 12 BI U - - A A - A. Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells A1 226 Sales Salaries Expenses Amount $ 14,700.00 $ 14.700.00 Particular To Cash To Cash 228 Particular By Bal cd Amount $ 29,400.00 Total $ 29,400.00 $ 29,400.00 Particular To Accounts Payable Store Supplies Amount Particular $ 1.660.00 By Bal c/d Amount S 1.660.00 Total S 1.660.00 $ 1.660.00 Trial Balance Credit Account Title Cash Accounts Receivable merchandise Inventory Cost of goods sold Sales Revenue Z.Church Capital S heet1 Sheet2 Sheet3 Debit $ 1,35,828.00 $ 15,960.00 $ 13,334.00 $ 1,08,452.00 245 246 247 1,70.240.00 61.000.00 H Ready Average: 30159.75789 Count: 639 + Sum: 8595531 B gl OU 100% u ^ ENG 0 16:55 o 30-01-2020

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 1 Wrap Text Merge & Center - 3 LE Paste Format Painter Clipboard Autosum * Times New Rom - 12 BI U - - A A - A. Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells fax A1 ТАА 240 Trial Balance Credit Debit $ 1,35.828.00 $ 15,960.00 $ 13,334.00 $ 1,08,452.00 1,70.240.00 61,000.00 Account Title Cash Accounts Receivable merchandise Inventory Cost of goods sold Sales Revenue Z.Church Capital Office Supplies Sales Salaries Store Supplies Accounts Payable Notes Payable Sales Discount Office Equipment Total $ $ $ 1.140.00 29,400.00 1.660.00 21.230.00 72,000.00 $ 266.00 $ 18.430.00 $ 3.24.470.00 S 3,24,470.00 Accounts Receivable Ledger Jovita Albany Debit $ 3,800.00 Credit 259 Date Explanation 260 10-Mar Sales Revenue 261 20-Mar Cash On V -i, D:. .. Ke Sheet1 Sheet2 Sheet30 Ready Balance S 3,800.00 3,762.00 S 38.00 20.onlo Average: 30159.75789 Count: 639 Sum: 8595531 B OU 100% - 6 16:55 PADENG 20 0 30-01-2020

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 1 Wrap Text Merge & Center - 3 LE Paste Format Painter Clipboard Autosum * Times New Rom - 12 BI U - - A A - A. Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells - fe A1 А D E F G H I J 258 C Accounts Receivable Ledger Jovita Albany Debit $ 3,800.00 Credit Date Explanation 10-Mar Sales Revenue 20-Mar Cash 262 20-Mar Sales Discount 263 27-Mar Sales Revenue 261 Balance $ 3,800.00 3,762.00 S 38.00 38.00 S $ 11,400.00 $ 11,400.00 264 265 Min Cho Credit 266 Date Explanation 02-Mar Sales Revenue 12-Mar Cash 269 12-Mar Sales Discount Debit $ 15,200.00 267 268 Balance $ 15,200.00 15,048.00 S 152.00 152.00 S - 270 272 Linda Witt Credit Debit 7.600.00 273 Date Explanation 274 03-Mar Sales Revenue 13-Mar Cash 13-Mar Sales Discount 28-Mar Sales Revenue 275 Balance $ 7.600.00 7,524.00 S 76.00 76.00S S 4.560.00 276 S 4,560.00 277 278 H S heet1 Sheet2 Sheet3 0 Ready Average: 30159.75789 Count: 639 + Sum: 8595531 B OU 100% 0 16:55 PADENG 20 30-01-2020 W

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 1 Wrap Text Merge & Center - 3 LE Paste Format Painter Clipboard Autosum * Times New Rom - 12 BI U - - A A - A. Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells - fe A1 А D E F G H I J C Accounts Payable Ledger CD Company Debit Credit 280 Date Explanation 14-Mar Inventory 17-Mar Inventory 23-Mar Cash 23-Mar Purchase Discount 26,000.00 283 Balance S 26,000.00 $ 23,400.00 $ 234.00 284 $ $ S 2.600.00 23,166.00 234.00 285 286 287 Gabel Company Credit 288 Date Explanation 03-Mar Office Supplies 290 16-Mar Store Supplies 289 Debit $ 1,140.00 S 1.660.00 Balance $ 1,140.00 $ 2.800.00 Van Industries Debit Credit 294 293 Date Explanation 01-Mar Inventory 295 13-Mar Cash 296 13-Mar Purchase Discount Balance 38,000.00 S 38.000.00 $ 380.00 S - $ S 37,620.00 380.00 297 Spell Supply Debit Credit 298 299 Date Explanation 300 09-Mar Office Equipment HE Sheet1 Sheet2 Sheet3 Ready Balance 19,000.00 $ 19.000.00 Average: 30159.75789 Count: 639 - 6 Sum: 8595531 B gl OU 100% ^ ENG 16:55 30-01-2020 ♡ W

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 1 Wrap Text Merge & Center - 3 LE Paste Format Painter Clipboard Autosum * Times New Rom - 12 BI U - - Font A A - A. Conditional Format Formatting as Table Styles Cell Styles Insert Delete Format 2 Clear Sort & Find & Filter Select Editing Alignment Number Cells fic A1 ТАА 298 299 Date Explanation 300 09-Mar Office Equipment 301 19-Mar Office Equipment Spell Supply Debit Credit Balance 19,000.00 $ 19,000.00 S 18.430.00 S 570.00 302 303 304 305 Church Company Schedule of Accounts Receivable March 31st 306 307 308 $ S 11,400.00 4,560.00 309 310 Jovita Albany Linda Witt Min Cho Total Accounts Receivable $ 15.960.00 312 313 314 Church Company Schedule of Accounts Payable March 31st 315 316 317 318 319 $ S 2.800.00 - CD Company Gabel Company Van Industry Snell Sunnk Sheet1 Sheet2 Sheet3 2001 S18130.00 K Ready Average: 30159.75789 Count: 639 + Sum: 8595531 B OU 100% 0 16:55 PADENG 20 30-01-2020 W

Book1 - Microsoft Excel - X Home Insert Page Layout Formulas Data Review View Cut Copy - - General 1 Wrap Text Merge & Center 1 - 3 Times New Rom - 12 BI U - - Autosum * A A - A. Paste Insert Delete Format Conditional Format Formatting as Table Styles Format Painter Clipboard Cell Styles 2 Clear Sort & Find & Filter Select Editing Font Alignment Number Cells A1- А 303 304 305 Church Company Schedule of Accounts Receivable March 31st 306 307 308 309 $ $ 11,400.00 4,560.00 Jovita Albany Linda Witt Min Cho Total Accounts Receivable 310 311 S 15.960.00 314 Church Company Schedule of Accounts Payable March 31st 315 316 317 $ S 2.800.00 - 318 319 CD Company Gabel Company Van Industry Spell Supply Total Accounts Payable $ S 18,430.00 21.230.00 323 324 325 1 Ready Sheet1 Sheet2 Sheet3 Average: 30159.75789 Count: 639 + Sum: 8595531 B OU 100% 0 u 16:55 PADENG 20 30-01-2020