Assume Spangled SpringsSpangled Springs Glass Company uses the perpetual inventory system. The general ledger of Spangled Springs Glass Company includes the following selected accounts, along with their account numbers:

Number	Account	Number	Account
11	Cash	18	Equipment
12	Accounts Receivable	19	Land
13	Notes Receivable	41	Sales Revenue
15	Merchandise Inventory	51	Cost of Goods Sold
16	Office Supplies

2		Sold merchandise inventory on credit, terms n/30, to ImageImage, Inc., $ 2 comma 200$2,200 (cost, $ 400$400).
	3		Sold office supplies to an employee at cost, $ 75$75, receiving cash.
	7		Cash sales for the week totaled $ 2 comma 100$2,100 (cost, $ 1 comma 100$1,100).
	9		Sold merchandise inventory on account, terms n/30, to A. B. MooreA. B. Moore, $ 7 comma 400$7,400 (cost, $ 5 comma 500$5,500).
	10		Sold land that cost $ 11 comma 000$11,000 for cash of the same amount.
	11		Sold merchandise inventory on account, terms n/30, to Super ElectricSuper Electric, $ 5 comma 900$5,900 (cost, $ 3 comma 450$3,450).
	12		Received cash from ImageImage in full settlement of its account receivable from JulyJuly 2.
	14		Cash sales for the week were $ 2 comma 900$2,900 (cost, $ 1 comma 450$1,450).
	15		Sold merchandise inventory on credit, terms n/30, to the partnership of West and BobWest and Bob, $ 3 comma 800$3,800 (cost, $ 2 comma 500$2,500).
	20		Sold merchandise inventory on account, terms n/30, to Super ElectricSuper Electric, $ 620$620 (cost, $ 200$200).
	21		Cash sales for the week were $ 920$920 (cost, $ 650$650).
	22		Received $ 4 comma 900$4,900 cash from A. B. MooreA. B. Moore in partial settlement of his account receivable.
	25		Received cash from West and BobWest and Bob for its account receivable from JulyJuly 15.
	25		Sold merchandise inventory on account, terms n/30, to Oggio Co.Oggio Co., $ 1 comma 530$1,530 (cost, $ 1 comma 050$1,050).
	27		Collected $ 5 comma 500$5,500 on a note receivable. There was no interest earned.
	28		Cash sales for the week totaled $ 3 comma 700$3,700 (cost, $ 2 comma 490$2,490).
	29		Sold merchandise inventory on account, terms n/30, to R. L. BennettR. L. Bennett, $ 260$260 (cost, $ 170$170).
	31		Received $ 1 comma 900$1,900 cash on account from A. B. MooreA. B. Moore.

PrintDone

Use the appropriate journal to record the preceding transactions in a sales journal (omit the Invoice No. column) and a cash receipts journal (omit the Sales Discounts Forfeited column).
2.	Total each column of the sales journal and the cash receipts journal. Show that total debits equal total credits.
3.	Show how postings would be made by entering the account numbers and check marks in the appropriate places in the journals. (Assume all postings are made to the applicable ledgers.)