Cost of Sales Accounts Other Dala Account Credited Sales Goods Explanation PR Cash Dr. Discount Receivable Accounts Cr. Sold Dr. Dr. Cr. Cr. Inventory Cr 1/31 Balance 51,739 1,023 13,265 5,567 33,930 3,000 2/2 H. Jones Inv.452 x 637 13 650 Notes Note to 2/14 351 1,300 1300 Payable bank 2/17 Sales Cash sales x 1,248 2/22 Equipment 181 651 1,248 680 651 2/28 M. Simms Inv. 403 x 156 156 55.731 1,036 14.071 6,815 35,881 3.680 (101) (413) (112) (411) 00 (511/113) 1. What is the name of the journal shown above? 2. Write an explanation for each entry in this journal. 3. What do the numbers in parentheses at the bottom of the journal indicate?