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4. EX.03-10.BLANKSHEET Customer return and refund On Decomber 28, Stormen Enterprces sold S1 B5 u ot mreandsc to Bzaslay Ca with 1cmms 20. nou lhe cost of the 9aces sold was $11.2013 an Dcccmber 31. Sivamman prepared its acjsling en credit marno lor re u red mechandise. The returned mr andse o iginally ost si erman 52.350 and as bllad invoiced tor SA COJ it,term6 2 10 .30 A. oisizehe etries by Sveien Entees toeod the Deceber 26 asle. Beeseypiebice vey Jauae te eies by SeanEnterpises to recond the marchise retuned January 3 C, Jouiezehe etyto racard ne recit of Meamoun de cy Beaay Co an Januay Chat of A counts CHART OF ACCOUNTS General Ledger LIABILITIES 210 Acccunts Payable ASSETS REVENUE 110 Cash 121 Acounts Receivable-Beaeley Co. 125 Notes Receable 130 Inventory 131 Estimated Retuns Invernory 140 Office Suppies 110 Saes 21 saeTax Payabla 610 Rent Revene 220 Uncamed Rent EXPENSES 221 Notes Payable 521 Deir ery Expense 522 Adeising Expensa 524 Depreciation Experse Sore Equ 525 Depreciation Expse-Crfce Equipmem 528 Saaries Expene 531 Fent Expanse 533 Insurance Expense 534 Store Supplies Expense EQUITY 142 Prepaid Insurance 180 Lend 12 Siore Equpment 153 Aocumulated Cepredsion-Stone Equigment 84 Office Equipme 155 Apcumulated Depredaion-Oice Equpment 310 Comman Stock 311 RetsinedEamngs 312 Didends 313 Inome Smery ipment 3 Office Supplies Epense 538 Crecit Card Expense 3 Miscelanacus Expensa 710 Iet Expene Joumal ACCOUNTING EQUATION DESCRFTO POST,RET B. Joumaize the enes by Enterises fo reord the merchandie retumed Jsrvy3 RefeieCat af Acounds for eat oing o accoues ACCOUNTING EQUATION DESCRFTON POST. REF DEBIT C. Jo me ze me entry to co d !he receit offbe sr ount due O Beasley Co. on ja ua y 7 Refer to fite Cheof Act ou ta fay exact word ng of account to es ACCOUNTING EQUATION PCST. EF LIABILITES EQUITY