General Journal Date Account Titles and Explanation Reference Debit Credit Journal Entries 1-Jul Sells $1,500 of merchandise on account, 3/10, 1/30 5-Jul Sales return of $300 11-Jul Received cash payment less sales discount Children of Destiny Defining What Well Become Child Development Center General Journal Date Account Titles and Explanation Reference Debit Credit Journal Entries 12-Dec Write off $300 as uncollectable Lemming Wo wire children of Destins