Cash Post Balance Date Item Ref. Debit Credit Debit Nov 30 Bal 9,050 Dec 8 200 8,850 10 7,700 16,550 14 55,200 71,750 18 15,960 55,790 20 570 55,220 22 1,900 53,320 30 440 52,880 31 11,970 40,910 Accounts receivable Credit Post Balance Date Item Ref. Debit Credit Debit Credit Nov 30 Bal 12,100 Dec 6 55,200 67,300 10 7,700 59,600 14 55,200 4,400 19 58,995 63,395