Bowden Company

DATE		TRANSACTIONS
20X1
Jan.	8	Issued Check 2101 for $2,352 on account to Song, Inc., in payment of Invoice 1885 dated December 30, 20X0, less cash discount of $48.
	10	Purchased merchandise for $1,700 from Song, Inc., Invoice 1920; terms 2/10, n/30.
	15	Received Credit Memorandum 320 from Song, Inc., for damaged merchandise totaling $200 that was returned; the goods were purchased on Invoice 1920, dated January 10.
	19	Paid amount due to Song, Inc., for Invoice 1920 of January 10, less the return of January 15 and less the cash discount, Check 2130.
	30	Purchased merchandise for $3,600 from Song, Inc., Invoice 1950; terms 2/10, n/30.

GENERAL LEDGER ACCOUNTSBOWDEN COMPANY 201 Accounts Payable, $2,400 Cr.

ACCOUNTS PAYABLE LEDGER ACCOUNTBOWDEN COMPANY Song, Inc., $2,400

Song, Inc.

DATE		TRANSACTIONS
20X1
Jan.	8	Received payment of $2,352 on account from Bowden Company in payment of Invoice 1885 dated December 30, 20X0, less cash discount of $48.
	10	Sold merchandise for $1,700 on account to Bowden Company, Invoice 1920, terms 2/10, n/30.
	15	Issued Credit Memorandum 320 to Bowden Company for damaged merchandise totaling $200 that was returned; the goods were purchased on Invoice 1920, dated January 10.
	19	Received payment from Bowden Company for Invoice 1920 of January 10, less the return of January 15 and less the cash discount.
	30	Sold merchandise for $3,600 to Bowden Company, Invoice 1950; terms 2/10, n/30.

GENERAL LEDGER ACCOUNTSSONG, INC. 111 Accounts Receivable, $2,400 Dr.

ACCOUNTS RECEIVABLE LEDGER ACCOUNTSONG, INC. Bowden Company, $2,400

Required:

1a. Journalize the transactions above in a general journal for Bowden Company.

1b. Journalize the transactions above in a general journal for Song, Inc.