2. Post from the journal to the general ledger and accounts receivable ledger accounts.

GENERAL LEDGER
ACCOUNT	Cash				ACCOUNT NO.	101
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Dec. 1	Balance				9,910.00
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 135	fill in the blank 136	fill in the blank 137	fill in the blank 138
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 141	fill in the blank 142	fill in the blank 143	fill in the blank 144
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 147	fill in the blank 148	fill in the blank 149	fill in the blank 150
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 153	fill in the blank 154	fill in the blank 155	fill in the blank 156
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 159	fill in the blank 160	fill in the blank 161	fill in the blank 162
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 165	fill in the blank 166	fill in the blank 167	fill in the blank 168
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 171	fill in the blank 172	fill in the blank 173	fill in the blank 174
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 177	fill in the blank 178	fill in the blank 179	fill in the blank 180
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 183	fill in the blank 184	fill in the blank 185	fill in the blank 186
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 189	fill in the blank 190	fill in the blank 191	fill in the blank 192

ACCOUNT	Accounts Receivable				ACCOUNT NO.	122
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Dec. 1	Balance				9,280.00
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 195	fill in the blank 196	fill in the blank 197	fill in the blank 198
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 201	fill in the blank 202	fill in the blank 203	fill in the blank 204
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 207	fill in the blank 208	fill in the blank 209	fill in the blank 210
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 11Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 213	fill in the blank 214	fill in the blank 215	fill in the blank 216
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 219	fill in the blank 220	fill in the blank 221	fill in the blank 222
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 225	fill in the blank 226	fill in the blank 227	fill in the blank 228
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 231	fill in the blank 232	fill in the blank 233	fill in the blank 234

ACCOUNT	Sales Tax Payable				ACCOUNT NO.	231
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 237	fill in the blank 238	fill in the blank 239	fill in the blank 240
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 243	fill in the blank 244	fill in the blank 245	fill in the blank 246
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 11Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 249	fill in the blank 250	fill in the blank 251	fill in the blank 252
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 255	fill in the blank 256	fill in the blank 257	fill in the blank 258
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 261	fill in the blank 262	fill in the blank 263	fill in the blank 264
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 267	fill in the blank 268	fill in the blank 269	fill in the blank 270
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 273	fill in the blank 274	fill in the blank 275	fill in the blank 276

ACCOUNT	Sales				ACCOUNT NO.	401
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 279	fill in the blank 280	fill in the blank 281	fill in the blank 282
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 285	fill in the blank 286	fill in the blank 287	fill in the blank 288
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 291	fill in the blank 292	fill in the blank 293	fill in the blank 294
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 297	fill in the blank 298	fill in the blank 299	fill in the blank 300
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 303	fill in the blank 304	fill in the blank 305	fill in the blank 306

ACCOUNT	Sales Returns and Allowances				ACCOUNT NO.	401.1
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 11Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 309	fill in the blank 310	fill in the blank 311	fill in the blank 312
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 315	fill in the blank 316	fill in the blank 317	fill in the blank 318

ACCOUNT	Bank Credit Card Expense				ACCOUNT NO.	513
					BALANCE
DATE	ITEM	POST. REF.	DEBIT	CREDIT	DEBIT	CREDIT
20--
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 11Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 321	fill in the blank 322	fill in the blank 323	fill in the blank 324
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 327	fill in the blank 328	fill in the blank 329	fill in the blank 330

ACCOUNTS RECEIVABLE LEDGER
NAME	Michael Anderson
ADDRESS	233 West 11th Avenue, Detroit, MI 59500-1154
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
20--
Dec. 1	Balance				2,460.00
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 14Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 333	fill in the blank 334	fill in the blank 335
Dec. 1Dec. 2Dec. 7Dec. 8Dec. 11Dec. 20Dec. 21Dec. 24		J20J21J22J23J24J25	fill in the blank 338	fill in the blank 339	fill in the blank 340