Kingston Computer Security uses the perpetual inventory system and makes all credit Trial balance, total debits $49,400sales

Question:

Kingston Computer Security uses the perpetual inventory system and makes all credit Trial balance, total debits $49,400sales on terms of 2/10, n/30. During March, Kingston completed these transactions:
Mar. 2 Issued invoice no. 191 for sale on account to L. E. Kaeding, $3,200. Kingston's cost of this merchandise inventory was $1,000.
3 Purchased merchandise inventory on credit terms of 3/10, n/60 from Heard, $3,100.
4 Sold merchandise inventory for cash, $1,000 (cost, $550).
5 Issued check no. 473 to purchase furniture for cash $2,650.
8 Collected interest revenue of $1,250.
9 Issued invoice no. 192 for sale on account to Cantu Co., $5,700 (cost, $2,600).
10 Purchased merchandise inventory for cash, $1,150, issuing check no. 474.
12 Received cash from L. E. Kaeding in full settlement of her account receivable, net of the discount, from the sale of March 2.
13 Issued check no. 475 to pay Heard net amount owed from March 3. Round to the nearest dollar.
13 Purchased office supplies on account from Marston Corp., $500. Terms were n/EOM.
15 Sold merchandise inventory on account to Stenback Co., issuing invoice no. 193 for $650 (cost, $250).
17 Issued credit memo to Stenback for $650 for defective merchandise inventory returned by Stenback. Also accounted for receipt of the merchandise inventory at cost.
18 Issued invoice no. 194 for credit sale to L. E. Kaeding, $400 (cost, $100).
19 Received $5,586 from Cantu Co. in full settlement of its account receivable from March 9. Cantu earned a discount by paying early.
20 Purchased merchandise inventory on credit terms of net 30 from James Sales, $2,000.
22 Purchased furniture on credit terms of 3/10, n/60 from Heard, $800.
22 Issued check no. 476 to pay for insurance coverage, debiting Prepaid Insurance for $1,300.
24 Sold office supplies to an employee for cash of $ 125, which was Kingston's cost.
25 Received bill and issued check no. 477 to pay utilities, $650.
28 Purchased merchandise inventory on credit terms of 2/10, n/30 from Marston Corp., $700.
29 Returned damaged merchandise inventory to Marston Corp., issuing a debit memo for $700.
29 Sold merchandise inventory on account to Cantu Co., issuing invoice no. 195 for $3,400 (cost, $1,100).
30 Issued check no. 478 to pay Marston Corp. in full for March 13 purchase.
31 Received cash in full from L. E. Kaeding on credit sale of March 18. There was no discount.
31 Issued check no. 479 to pay monthly salaries of $1,850.
Requirements
1. Open four-column general ledger accounts using Kingston Computer Security€™s account numbers and balances as of March 1,2016, that follow. All accounts have normal balances.

2. Open four-column accounts in the subsidiary ledgers with beginning balances as of March 1, if any. Accounts receivable subsidiary ledger: Abney Co., $2,000; Cantu Co., $0; L. E. Kaeding, $0; and Stenback, $0. Accounts payable subsidiary ledger: Heard, $0; Marston Corp, $0; James Sales, $0; and Yount Co., $1,000.
3. Enter the transactions in a sales journal, a cash receipts journal, a purchases journal, a cash payments journal, and a general journal, as appropriate.
4. Post daily to the accounts receivable subsidiary ledger and to the accounts payable subsidiary ledger.
5. Total each column of the special journals. Show that total debits equal total credits in each special journal. On March 31, post to the general ledger.
6. Prepare a trial balance as of March 31, 2016, to verify the equality of the general ledger. Balance the total of the customer account balances in the accounts receivable subsidiary ledger against Accounts Receivable in the general ledger. Do the same for the accounts payable subsidiary ledger and Accounts Payable in the general ledger.