Cash Date Explanation Ref. Debit Credit Jan. 1 Balance Jan. 31 Jan. 31 Accounts Receivable CR1 21000 CP1 Date Explanation Ref. Debit Credit Jan. 1 Balance Jan. 9 Jan. 31 Jan. 31 Notes Receivable G1 CR1 S1 8000 Date Explanation Ref. Debit Jan. 1 Balance Credit 8000 Balance No. 101 38750 Balance No. 112 12800 300 12500 21000 Balance No. 115 36000