12-5 MASTERY PROBLEM Posting to ledgers from a journal The journal and ledgers for Aqua Pools, a swimming pool apply company, are give Papers Instructions: 1. Post the separate items recorded in the following columns of the journal. (a) Gene (b) Accounts Receivable Debit and Credit. (c) Accounts Payable Debit and Cred 3. Using the current year, prepare a schedule of accounts payable and a schedule d 2. Post the totals of the special columns of the journal. Prove the accuracy of the subsidiary ledgers by comparing the schedule tools wh controlling accounts in the general ledger. If the totals are not the same, find and to ansactions ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT DATE ITEM Nov 1, 20- Balance Cash Accounts Receivable Supplies-Office General Ledger POST REF. DEBIT POST REF. DEBIT POST REF. DEBIT CREDIT CREDIT CREDIT ACCOUNT NO. 1110 BALANCE DEBIT CREDIT 20,316.00 ACCOUNT NO. 1130_ BALANCE DEBIT CREDIT 3,339.00 ACCOUNT NO. 1150 BALANCE DEBIT 3,339.00 CREDIT ACCOUNT DATE Nov 1, 20- ACCOUNT DATE Nov 1, 20- ACCOUNT DATE Nov 1, 20- Supplies-Store_ ITEM Balance Accounts Payable_ ITEM Balance Sales Tax Payable_ ITEM Balance POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT CREDIT CREDIT CREDIT ACCOUNT NO. 1160 BALANCE DEBIT CREDIT 4,104.00 ACCOUNT NO.__2110_ BALANCE DEBIT CREDIT ACCOUNT NO. 2120 BALANCE DEBIT 4,104.00 CREDIT 1,332.00 ACCOUNT DATE ITEM Nov 1, 20-- Balance ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT Sales DATE ITEM Nov 1, 20- Balance Karl Jantzen, Drawing Jeff Rutherford, Drawing. POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT CREDIT CREDIT CREDIT ACCOUNT NO. 3120 BALANCE DEBIT CREDIT 15,288.00 ACCOUNT NO.__3140_ BALANCE DEBIT CREDIT 14,832.00 ACCOUNT NO. 4110 BALANCE DEBIT CREDIT 220,512.00 ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT DATE Nov 1, 20- Purchases Advertising Expense_ Miscellaneous Expense_ ITEM Balance POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT CREDIT CREDIT CREDIT ACCOUNT NO.__5110_ BALANCE DEBIT CREDIT 113,796.00 ACCOUNT NO.__6110_ BALANCE DEBIT CREDIT 2,358.00 ACCOUNT NO. 6140_ BALANCE DEBIT CREDIT 1,365.60 ACCOUNT DATE ITEM Nov 1, 20-- Balance ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT DATE Rent Expense Utilities Expense_ ITEM POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT CREDIT CREDIT CREDIT ACCOUNT NO. 6160 BALANCE DEBIT CREDIT 15,000.00 ACCOUNT NO. 6190_ BALANCE DEBIT CREDIT 2,076.00 ACCOUNT NO. DEBIT BALANCE CREDIT VENDOR DATE ITEM Nov 1, 20- Balance VENDOR DATE Nov 1, 20- VENDOR DATE ITEM Nov 1, 20- Balance Aquacare Accounts Payable Ledger POST REF. DEBIT POST REF. POST REF. Custom Pool Supply ITEM Balance Malibu Pools DEBIT DEBIT VENDOR NO. CREDIT CREDIT 210 CREDIT BALANCE VENDOR NO. 220 CREDIT BALANCE 3,816.00 CREDIT 2,382.00 230 CREDIT BALANCE VENDOR NO. 3,468.00 VENDOR DATE ITEM Nov 1, 20-- Balance VENDOR DATE VENDOR DATE ITEM Sun-Brite Pool Supplies_ ITEM POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT VENDOR NO. 240 CREDIT BALANCE 2,832.00 CREDIT VENDOR NO. CREDIT CREDIT BALANCE VENDOR NO. CREDIT CREDIT BALANCE Accounts Receivable Ledger POST DEBIT REF. POST REF. POST REF. CUSTOMER DATE ITEM Nov 1, 20- Balance CUSTOMER DATE ITEM Nov 1, 20- Balance CUSTOMER DATE ITEM Nov 1, 20- Balance Cheryl Blackman John Falk Linda Karagin_ DEBIT DEBIT CUSTOMER NO. 110 DEBIT CREDIT BALANCE 546.96 CUSTOMER NO. 120 DEBIT CREDIT BALANCE 1,723.56 CUSTOMER NO. 130 DEBIT CREDIT BALANCE 1,068.48 CUSTOMER DATE CUSTOMER DATE CUSTOMER DATE ITEM ITEM ITEM Allen Stewart POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT CUSTOMER NO. 140 DEBIT BALANCE CREDIT CUSTOMER NO. CREDIT CUSTOMER NO. CREDIT DEBIT BALANCE DEBIT BALANCE 12-5 MASTERY PROBLEM Posting to ledgers from a journal The journal and ledgers for Aqua Pools, a swimming pool apply company, are give Papers Instructions: 1. Post the separate items recorded in the following columns of the journal. (a) Gene (b) Accounts Receivable Debit and Credit. (c) Accounts Payable Debit and Cred 3. Using the current year, prepare a schedule of accounts payable and a schedule d 2. Post the totals of the special columns of the journal. Prove the accuracy of the subsidiary ledgers by comparing the schedule tools wh controlling accounts in the general ledger. If the totals are not the same, find and to ansactions ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT DATE ITEM Nov 1, 20- Balance Cash Accounts Receivable Supplies-Office General Ledger POST REF. DEBIT POST REF. DEBIT POST REF. DEBIT CREDIT CREDIT CREDIT ACCOUNT NO. 1110 BALANCE DEBIT CREDIT 20,316.00 ACCOUNT NO. 1130_ BALANCE DEBIT CREDIT 3,339.00 ACCOUNT NO. 1150 BALANCE DEBIT 3,339.00 CREDIT ACCOUNT DATE Nov 1, 20- ACCOUNT DATE Nov 1, 20- ACCOUNT DATE Nov 1, 20- Supplies-Store_ ITEM Balance Accounts Payable_ ITEM Balance Sales Tax Payable_ ITEM Balance POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT CREDIT CREDIT CREDIT ACCOUNT NO. 1160 BALANCE DEBIT CREDIT 4,104.00 ACCOUNT NO.__2110_ BALANCE DEBIT CREDIT ACCOUNT NO. 2120 BALANCE DEBIT 4,104.00 CREDIT 1,332.00 ACCOUNT DATE ITEM Nov 1, 20-- Balance ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT Sales DATE ITEM Nov 1, 20- Balance Karl Jantzen, Drawing Jeff Rutherford, Drawing. POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT CREDIT CREDIT CREDIT ACCOUNT NO. 3120 BALANCE DEBIT CREDIT 15,288.00 ACCOUNT NO.__3140_ BALANCE DEBIT CREDIT 14,832.00 ACCOUNT NO. 4110 BALANCE DEBIT CREDIT 220,512.00 ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT DATE Nov 1, 20- Purchases Advertising Expense_ Miscellaneous Expense_ ITEM Balance POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT CREDIT CREDIT CREDIT ACCOUNT NO.__5110_ BALANCE DEBIT CREDIT 113,796.00 ACCOUNT NO.__6110_ BALANCE DEBIT CREDIT 2,358.00 ACCOUNT NO. 6140_ BALANCE DEBIT CREDIT 1,365.60 ACCOUNT DATE ITEM Nov 1, 20-- Balance ACCOUNT DATE ITEM Nov 1, 20- Balance ACCOUNT DATE Rent Expense Utilities Expense_ ITEM POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT CREDIT CREDIT CREDIT ACCOUNT NO. 6160 BALANCE DEBIT CREDIT 15,000.00 ACCOUNT NO. 6190_ BALANCE DEBIT CREDIT 2,076.00 ACCOUNT NO. DEBIT BALANCE CREDIT VENDOR DATE ITEM Nov 1, 20- Balance VENDOR DATE Nov 1, 20- VENDOR DATE ITEM Nov 1, 20- Balance Aquacare Accounts Payable Ledger POST REF. DEBIT POST REF. POST REF. Custom Pool Supply ITEM Balance Malibu Pools DEBIT DEBIT VENDOR NO. CREDIT CREDIT 210 CREDIT BALANCE VENDOR NO. 220 CREDIT BALANCE 3,816.00 CREDIT 2,382.00 230 CREDIT BALANCE VENDOR NO. 3,468.00 VENDOR DATE ITEM Nov 1, 20-- Balance VENDOR DATE VENDOR DATE ITEM Sun-Brite Pool Supplies_ ITEM POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT VENDOR NO. 240 CREDIT BALANCE 2,832.00 CREDIT VENDOR NO. CREDIT CREDIT BALANCE VENDOR NO. CREDIT CREDIT BALANCE Accounts Receivable Ledger POST DEBIT REF. POST REF. POST REF. CUSTOMER DATE ITEM Nov 1, 20- Balance CUSTOMER DATE ITEM Nov 1, 20- Balance CUSTOMER DATE ITEM Nov 1, 20- Balance Cheryl Blackman John Falk Linda Karagin_ DEBIT DEBIT CUSTOMER NO. 110 DEBIT CREDIT BALANCE 546.96 CUSTOMER NO. 120 DEBIT CREDIT BALANCE 1,723.56 CUSTOMER NO. 130 DEBIT CREDIT BALANCE 1,068.48 CUSTOMER DATE CUSTOMER DATE CUSTOMER DATE ITEM ITEM ITEM Allen Stewart POST REF. POST REF. POST REF. DEBIT DEBIT DEBIT CUSTOMER NO. 140 DEBIT BALANCE CREDIT CUSTOMER NO. CREDIT CUSTOMER NO. CREDIT DEBIT BALANCE DEBIT BALANCE