Enter the beginning cash and capital balances and post the transactions.

In this format leave REF blank need date explanation and credit or debit and balances.

Supplies
Date	Explanation	Ref.	Debit	Credit	Balance
		J1

For Cash, Accounts Receivable, Inventory, Supplies, Accounts Payable, Owners Capital, Sales Revenue, Sales Returns & Allowances, Sales Discounts, and Cost of Goods Sold.

Using this info:

Cullumber Hardware Store completed the following merchandising transactions in the month of May. At the beginning of May, the ledger of Cullumber showed Cash of $4,500 and Owners Capital of $4,500.

May 1		Purchased merchandise on account from Braun's Wholesale Supply $4,000, terms 2/10, n/30.
2		Sold merchandise on account $2,300, terms 1/10, n/30. The cost of the merchandise sold was $1,600.
5		Received credit from Braun's Wholesale Supply for merchandise returned $400.
9		Received collections in full, less discounts, from customers billed on sales of $2,300 on May 2.
10		Paid Braun's Wholesale Supply in full, less discount.
11		Purchased supplies for cash $300.
12		Purchased merchandise for cash $1,400.
15		Received refund for poor quality merchandise from supplier on cash purchase $200.
17		Purchased merchandise from Valley Distributors $1,300, FOB shipping point, terms 2/10, n/30.
19		Paid freight on May 17 purchase $150.
24		Sold merchandise for cash $3,100. The merchandise sold had a cost of $2,200.
25		Purchased merchandise on account from Lumley, Inc. $550, FOB destination, terms 2/10, n/30.
27		Paid Valley Distributors in full, less discount.
29		Made refunds to cash customers for defective merchandise $80. The returned merchandise had a fair value of $20.
31		Sold merchandise on account $1,000, terms n/30. The cost of the merchandise sold was $500.