40 CHAPTER 7 Accounting Information Systems b. Sales journal $15,400 b. Record the January transactions in a sales journal, a single-column purchases journal, a cash receipts Purchases journal $3,600 Cash receipts journal (balancing) $66,060 Cash payments journal journal (see Illustration 7.9), a cash payments journal (see Illustration 7.16), and a general journal. c. Post the appropriate amounts to the general ledger. d. Prepare a trial balance at January 31, 2021. e. Determine whether the subsidiary ledgers agree with controlling accounts in the general ledger $20,050 d. Totals $144,800 e. Accounts Receivable $18,600 Accounts Payable $14,350 40 CHAPTER 7 Accounting Information Systems b. Sales journal $15,400 b. Record the January transactions in a sales journal, a single-column purchases journal, a cash receipts Purchases journal $3,600 Cash receipts journal (balancing) $66,060 Cash payments journal journal (see Illustration 7.9), a cash payments journal (see Illustration 7.16), and a general journal. c. Post the appropriate amounts to the general ledger. d. Prepare a trial balance at January 31, 2021. e. Determine whether the subsidiary ledgers agree with controlling accounts in the general ledger $20,050 d. Totals $144,800 e. Accounts Receivable $18,600 Accounts Payable $14,350