Hogsmeade Inc. uses a perpetual inventory system and both an accounts receivable and an accounts payable subsidiary ledger. Balances related to both the general ledger and the subsidiary ledger for Hogsmeade Inc. are indicated in the working papers. Below are a series of transactions for Hogsmeade Inc.. for the month of April. Credit sales terms are 1/10, n/30. The cost of all merchandise sold was 80% of the sales price. Apr.3 Sell merchandise on account to S. Snape $6,000, invoice no. 200, and to L. Voldemort $10,200, invoice no. 201. 4 Purchase merchandise from L. Lovegood $15,000 terms n/30; and R. Weasley $22,400, terms 2/10, n/30. 6 Issue $29,000 note, maturing in 90 days, to R. Hagrid in payment of balance due. 7 Receive checks from A. Dumbledore $40,000 and H. Granger $27,500 both are eligible for 1% discount. 8 Paid H&R shipping for freight on invoice no. 200 to customer S. Snape for $250. 9 Send checks to D. Malfoy for $19,000 less 2% cash discount, and to S. Black for $22,000 less 1% cash discount. 9 Issue credit of $2,250 to L. Voldemort for merchandise returned. 10 Summary daily cash sales total $35,500. 11 Sell merchandise on account to H. Potter $17,600, invoice no. 202, and to A. Dumbledore $9,000, invoice no. 203. 12 Receive payment in full from L. Voldemort less discount 12 Pay rent of $2,000 for April. 15 Withdrawal of $1,200 cash by D. Umbridge for personal use. 15 Post all entries to the subsidiary ledgers. 16 Purchase merchandise from S. Black $35,000, terms 1/10, n/30; D. Malfoy $14,200, terms 2/10, n/30. 17 Pay $2,600 cash for office supplies. 17 Receive payment in full from S. Snape. 18 Return $4,800 of merchandise to D. Malfoy and receive credit. 19 Purchase merchandise from L. Lovegood $27,500, terms n/30. 20 Summary daily cash sales total $20,100. 21 Receive payment in full from A. Dumbledore less cash discount. 22 Sell merchandise on account to S. Snape $22,700, invoice no. 204, and to H. Potter $13,300, invoice no. 205. 22 Post all entries to the subsidiary ledgers. 23 Send checks to S. Black and D. Malfoy in full payment less cash discounts. 25 Sell merchandise on account to H. Granger $32,500, invoice no. 206, and to L. Voldemort $16,100, invoice no. 207. 26 Pay salaries and wages totaling $25,550 27 Purchase merchandise from S. Black $14,500, terms 1/10, n/30; and L. Lovegood $51,400, term n/30.

28 Pay $2,300 cash for office supplies. 29 Purchase merchandise from R. Weasley $12,000, terms 2/10 n/30. 30 Summary daily cash sales total $41,300. 30 Post all entries to the subsidiary ledgers

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