Staley Products Company, Pittsburgh, Pennsylvania, records sales of merchandise daily by posting directly from its sales invoices to the accounts receivable ledger. At the end of the month it makes a summarizing entry in the general journal. It records purchases of goods on account the same way.

daily, posting directly from the invoices to the accounts payable ledger and mak¬
ing a summarizing entry in the general journal at the end of the month. Sales of merchandise and purchases of goods on account during September of this year were as follows

Instructions 1. Record the summarizing entry for the sales of merchandise on account in the general journal page 31.
2. Record the summarizing entry for the purchase of goods on account in the general journal.

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Sept. 4 Stanley Corp., no. 2818, $2,460.00. 7 I. D. Keenan, no. 2819, $342.26. 11 M. R. Brower and Company, no. 2820, $1,726.42. 15 Thielen and Thomas, no. 2821, $2,549.45. 21 23 Francis R. Baldwin, no. 2822, $716.50. C. R. Polaski, no. 2823, $59.47. 25 Daniel P. Hall, no. 2824, $435.52. 26 Braddock and Miner, no. 2825, $1,892.39. 28 R. A. Harris, no. 2826, $672.55. 29 Helen C. Becker, no. 2827, $1,884.22. 30 C. P. Casey, no. 2828, $2,199.75. Purchases of Goods, Supplies, and Equipment on Account Sept. 3 Fowler Corporation, merchandise, $3,772.40, FOB Pittsburgh. 7 Lewis and Schiller, merchandise, $2,753.42, FOB Philadelphia, freight prepaid and added to the invoice, $112 (total $2,865.42). 9 Sitton Manufacturing Company, merchandise, $1,117.50, FOB Pittsburgh. 17 Hirsch and Wagner, store supplies, $433, FOB Pittsburgh. 22 Fowler Corporation, merchandise, $236.74, FOB Pittsburgh. 26 Caldwell Specialty Products, merchandise, $3,212.00, FOB New York, freight prepaid and added to the invoice, $143 (total $3,355.00). 30 James Office Furnishings, office equipment, $381.20, FOB Pittsburgh. 30 D. D. Cani, Inc., merchandise, $1,784.52, FOB Pittsburgh.