Identify the general ledger accounts that are affected by each class of transactions. Set up a table with the column headings shown below to match the classes of transactions with the general ledger accounts where their debits and credits are usually entered.

Class of Transaction | G/L Account(s) Debited | G/L Account(s) Credited

Cash receipts

Cash disbursements

Credit Sales

Sales returns and allowances

Purchases on credit

Purchase returns

Uncollectible account Write-offs