A B C D E F G H K M N O P Q R S T U V W Transactions Occur Post to Ledgers Transactions Subsidiary Ledgers Acct Receivable Aging April NAME ACCT # Curr 30+ 60+ Total 2 sale to Jones 1,000 Inv#101 Jones 500 Jones 6 2 sale to Smith 2,200 Inv#102 Date Ref # Debit Credit Balance Smith 3 sale to Jones 600 Inv#103 2-Apr 10 1000 1000 Total 8 7 sale to Smith 1,200 Inv#104 11-Apr 234 1000 9 11 rec'd ck#234 for 1,000 from Jones for Inv #101 General Ledger Trial Balance 10 11 12 Rec'd ck#524 for 1,200 from Smith for Inv #104 Dr Cr 17 Rec'd ck#400 10,000 from Bank of America Loan Smith 501 100 Cash 12 Date Ref # Debit Credit Balance 120 Acct Rec 13 14 15 Record in Journals Unadjusted Trial 16 Balance 17 18 Sales Journal PAGE SJ 5 Cash Receipts Journal PAGE CR 6 19 Debit Credit Debit Credit sub SUB acct GL Acct 20 Date Customer Inv # acct Posted Acct Rec Sales Date Cust Ref # Cash Acct Rec # Posted # Other GL Post 21 2-Apr Jones 10 500 X 1000 1000 11-Apr Jones 234 1000 1000 50 X 22 23 24 25 26 27 General Ledger 28 100 Cash 120 Accounts Receivable 29 Date Descript Post ref Dr Cr Balance Date Descript Post ref Dr Cr Balance 30 31 Post to Ledgers 32 33 34 200 Note Payable 400 Sales 35 Date Descript Post ref Dr Cr Balance Date Descript Post ref Dr Cr Balance 36 37 38 39 40 41 42