Jeff Ryan completed an Accounting I course and was recently hired as the bookkeeper of Spring Co. The special journals shown on page 306 have not been posted, nor are "Dr." and "Cr." used on the column headings. Please assist Jeff by posting to the general ledger and recording in the subsidiary ledger. (Only post or record the amounts since no chart of accounts is provided.) Make some written recommendations on how a new computer system may lessen the need for posting.

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SALES JOURNAL PURCHASES JOURNAL Account PR Blue Co. Jon Co. Roff Co. Totals Account PR Ralph Co. Sos Co. ingle Co. Totals 480000 400000 600000 640000 800000 1800000 GENERAL JOURNAL Sales Returns and Allowances Accounts Receivable, Jon Co Customer returned merchandise Accounts Payable, lingle Co Purchases Returns and Allowances Returned defective merchandise 80000 CASH RECEIPTS JOURNAL Sund Sales Accounts Discount Receivable Sales Account Name PR Amount Cash 470400 196000 500000 2000000 313600 9600480000 4000 200000 Blue Co. on Co 500000 Sales Notes Payable 20oo000 Roff Co. 20000 60000 Sales 3940000 20000 1000000 960000Totals 2000000 CASH PAYMENTS JOURNAL Accounts Purchases PayableDiscounts Cash Account PRI Sundr Sos Co Salaries Expense ingle Co Salaries Expense 6000 294000 60000 8000392000 60000 60000I