GENERAL LEDGER

Account: Cash Account No. 100

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				70,508 DR
Jun	30	Total from cash receipts journal	CRJ	101,880		172,388 DR
Jun	30	Total from cash payments journal	CPJ		42,351	130,037 DR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30	Balance				DRCR

(Q=825-110-0.ARControl_bankRec)

Account: ARC - Accounts Receivable Control Account No. 110

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				31,093 DR
Jun	20	Sales return from The Locker Room	GJ		4,392	26,701 DR
Jun	30	Total from sales journal	SJ	51,696		78,397 DR
Jun	30	Total from cash receipts journal	CRJ		27,698	50,699 DR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30	Balance				DRCR

(Q=825-210-0.APControl_bankRec)

Account: APC - Accounts Payable Control Account No. 210

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				44,930 CR
Jun	28	Purchase return to J. J. Spud	GJ	672		44,258 CR
Jun	30	Total from purchases journal	PJ		12,896	57,154 CR
Jun	30	Total from cash payments journal	CPJ	18,381		38,773 CR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30	Balance				DRCR

(Q=825-403.InterestRevenue_bankRec)

Account: Interest Revenue Account No. 403

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				0
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30	Balance				DRCR

(Q=825-571.InterestExpense_bankRec)

Account: Interest Expense Account No. 571

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				0
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30	Balance				DRCR

(Q=825-572.BankCharges_bankRec)

Account: Admin. Expense - Bank Charges Account No. 572

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				0
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30	Balance				DRCR

The Adrenaline Hut
Date	Particulars	Debit	Credit	Balance
JUN 1	BALANCE BROUGHT FORWARD			$73,682 CR
JUN 1	651	$980		$72,702 CR
JUN 2	DEPOSIT - Croquet and Cricket		$3,106	$75,808 CR
JUN 3	LOAN		$41,000	$116,808 CR
JUN 4	DEPOSIT - Jump Around		$1,400	$118,208 CR
JUN 4	650	$6,700		$111,508 CR
JUN 5	652	$8,300		$103,208 CR
JUN 6	653	$3,497		$99,711 CR
JUN 6	DEPOSIT - Mick's Sporting Goods		$4,211	$103,922 CR
JUN 6	655	$1,535		$102,387 CR
JUN 7	654	$829		$101,558 CR
JUN 9	656	$338		$101,220 CR
JUN 13	659	$2,080		$99,140 CR
JUN 14	657	$2,965		$96,175 CR
JUN 14	DEPOSIT - Cash sales		$4,312	$100,487 CR
JUN 15	658	$3,671		$96,816 CR
JUN 15	DEPOSIT - Jump Around		$3,906	$100,722 CR
JUN 20	660	$4,600		$96,122 CR
JUN 20	661	$1,739		$94,383 CR
JUN 24	DEPOSIT - Great Sports		$2,000	$96,383 CR
JUN 26	DEPOSIT - Cash sales		$17,280	$113,663 CR
JUN 27	NSF CHECK - Great Sports	$2,000		$111,663 CR
JUN 27	662	$1,657		$110,006 CR
JUN 30	DEPOSIT - Croquet and Cricket		$2,472	$112,478 CR
JUN 30	DEPOSIT - Cash sales		$7,320	$119,798 CR
JUN 30	664	$2,592		$117,206 CR
JUN 30	INTEREST		$600	$117,806 CR
JUN 30	SERVICE CHARGE	$10		$117,796 CR

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GENERAL JOURNAL

Date		Account and Explanation	Post Ref.	Debit	Credit
Jun	20	Sales Returns and Allowances	401	4,392
Jun	20	ARC - The Locker Room	110/110-3		4,392
		(sales return)
Jun	20	Merchandise Inventory	120	2,448
Jun	20	Cost of Goods Sold	500		2,448
		(sales return)
Jun	28	APC - J. J. Spud	210/210-5	672
Jun	28	Merchandise Inventory	120		672
		(purchase return)
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