Following are the condensed journals of Wilson Bakery Supplies. The journal column headings are incomplete in that they do not indicate whether the columns are debit or credit columns. Assume a periodic inventory system.

Required
1. Prepare T-accounts on notebook paper for the following General Ledger and sub ledger accounts. Separate the accounts of each ledger group as follows:
General Ledger Accounts
Cash
Accounts Receivable
Prepaid Insurance
Store Equipment
Accounts Payable
Notes Payable
Sales
Sales Discounts
Sales Returns and Allowances
Purchases
Purchase Returns and Allowances
Accounts Receivable Sub ledger Accounts
Jack Hertz Trudy Stone Dave Waylon
Accounts Payable Sub ledger Accounts
Grass Corp. McGrew Company Sulter, Inc.
2. Without referring to any of the illustrations in the chapter that show complete column headings for the journals, post the journals to the proper T-accounts. Ignore dates.