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.
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.
13	Made payment of $1,224 to State Power for 3 months of electricity up to and including May 31, Check No. 790.

INVENTORY CARDS

Boxes Of Copies Of NYE 1983

Date		Purchases			Cost of Goods Sold			Balance
		Units	Unit Cost ($)	Total Cost ($)	Units	Unit Cost ($)	Total Cost ($)	Units	Unit Cost ($)	Total Cost ($)
May	31							49	180	8820
								20	220	4400
Jun
Jun
Jun
Jun

Boxes Of Copies Of Barry Plotter And The Chart Of Accounts

Date		Purchases			Cost of Goods Sold			Balance
		Units	Unit Cost ($)	Total Cost ($)	Units	Unit Cost ($)	Total Cost ($)	Units	Unit Cost ($)	Total Cost ($)
May	31							122	280	34160
Jun	2	11	360	3960				122	280	34160
								11	360	3960
Jun	5				19	280	5320	103	280	28840
								11	360	3960
Jun
Jun
Jun
Jun

Boxes Of Copies Of Accidental Accountant

Date		Purchases			Cost of Goods Sold			Balance
		Units	Unit Cost ($)	Total Cost ($)	Units	Unit Cost ($)	Total Cost ($)	Units	Unit Cost ($)	Total Cost ($)
May	31							62	160	9920
								17	200	3400
Jun
Jun
Jun
Jun

SUBSIDIARY LEDGERS

Account: ARC - Attic Books BALANCE: 5,000 DR. Account No. 110-1

Account: ARC - Cough-up bookstore BALANCE: 59,904 DR. Account No. 110-3

Account: ARC - Hoarders BALANCE: 0 Account No. 110-6

Account: APC - Booked Inn BALANCE: 9,900 CR. Account No. 210-5

GENERAL LEDGERS

Account: Cash BALANCE: 73,154 DR. Account No. 100

Account: ARC - Accounts Receivable Control BALANCE: 66,026 DR. Account No. 110

Account: Merchandise Inventory BALANCE: 115,840 DR Account No. 120

Account: Electricity Payable BALANCE: 1,275 CR. Account No. 221

Account: Sales Tax Payable BALANCE: 15,775 CR. Account No. 240

Account: Sales Revenue BALANCE: 0 Account No. 400

Account: Cost of Goods Sold BALANCE: 0 Account No. 500

Account: Wages Expense BALANCE: 0 Account No. 516

Account: Electricity Expense BALANCE: 0 Account No. 541

Fill in transactions to General Ledgers, Subsidiary Ledgers, and Inventory Cards if applicable.