Date	Transaction description
11	Sold 67 boxes of copies of Accidental Accountant to Hoarders for $380 each, plus 5% sales tax, Invoice No. 459.
11	Paid sales staff wages of $4,254 for the week up to and including yesterday, Check No. 788.
12	Paid the full amount owing to Booked Inn, Check No. 789. (9,900)
12	Made cash sale of 16 boxes of copies of NYE 1983 for $420 each plus 5% sales tax.
13	Attic Books paid the full amount owing on their account. (5,000)
13	Made payment of $1,224 to State Power for 3 months of electricity up to and including May 31, Check No. 790

SALES JOURNAL

Date		Account	Invoice No.	Post Ref.	Accounts Receivable	Sales Tax	Sales Revenue	Cost of Goods Sold
Jun	5	ARC - Cough-up bookstore	458	110-3	10,773	513	10,260	5,320
Jun		(select)
Jun		(select)
Jun		(select)
Jun		(select)

PURCHASES JOURNAL

Date		Account	Terms	Post Ref.	Accounts Payable
Jun	2	APC - Polar Bear Books	net 30	210-3	3,960
Jun	2	APC - Deterministic Garage	2/10, n/30	210-1	4,500
Jun		(select)	terms...net 30net 72/10 n/30
Jun		(select)	terms...net 30net 72/10 n/30
Jun		(select)	terms...net 30net 72/10 n/30
Jun		(select)	terms...net 30net 72/10 n/30

CASH RECEIPTS JOURNAL

Date		Account	Post Ref.	Debit	Credit				Cost of Goods Sold
				Cash	Sales Revenue	Sales Tax	Accounts Receivable	Other Accounts
Jun	1	Bank Loan Payable	250	40,000				40,000
Jun	5	Sales Revenue	X	29,400	28,000	1,400			9,800
Jun		(select)
Jun		(select)
Jun		(select)
Jun		(select)
Jun		(select)
Jun		(select)

CASH PAYMENTS JOURNAL

Date		Account	Check No.	Post Ref.	Debit				Credit
					Accounts Payable	Merchandise Inventory	Wages Expense	Other Accounts	Cash
Jun	1	Merchandise Inventory	784	X		4,000			4,000
Jun	2	APC - Albatross	785	210-2	6,700				6,700
Jun	3	APC - Books R Us	786	210-4	7,600				7,600
Jun	4	Wages Payable	787	220			1,504	2,000	3,504
Jun		(select)
Jun		(select)
Jun		(select)
Jun		(select)
Jun		(select)
Jun		(select)

GENERAL JOURNAL

Date		Account and Explanation	Post Ref.	Debit	Credit
Jun		(select)
		(select)
Jun		(select)
		(select)
Jun		(select)
		(select)

SUBSIDIARY LEDGERS

Account: ARC - Attic Books Account No. 110-1

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				5,000 DR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR

Account: ARC - Cough-up bookstore Account No. 110-3

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				49,131 DR
Jun	5	Credit sale	SJ	10,773		59,904 DR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR

Account: ARC - Hoarders Account No. 110-6

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				0
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR

Account: APC - Booked Inn Account No. 210-5

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				9,900 CR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR

Disperse into CRJ, SJ, CPJ, GJ, PJ and subsidiary ledgers. There may be some left blank.