GENERAL JOURNAL
Page 92
	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
1	20--					1
2	Sept. 15	Accounts Payable, Jensen and Silva	212/	291.50		2
3		Purchases Returns and Allowances	512		291.50	3
4		Credit memo no. 942 for return of merchandise.				4
5						5

Post the entry above to this general ledger account. If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent.

GENERAL LEDGER
ACCOUNT		Accounts Payable					ACCOUNT NO.	212
	DATE		ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
							DEBIT	CREDIT
	20--
	Sept.	1	Balance					2,872.45
		15		J92

Post the entry above to this general ledger account. If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent.

GENERAL LEDGER
ACCOUNT		Purchases Returns and Allowances					ACCOUNT NO.	512
	DATE		ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
							DEBIT	CREDIT
	20--
	Sept.	1	Balance					160.30
		15		J92

Post the entry above to this accounts payable subsidiary ledger account. If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent.

ACCOUNTS PAYABLE LEDGER
NAME		Jensen and Silva
ADDRESS		542 Roselle Blvd.
		Chicago, IL 60141
	DATE		ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
	20--
	Sept.	6	Balance			315.00	315.00
		15		J92