im having trouble with which accounts i put in under the details section . for example do i put all accounts recievables in the accounts recievable section or do i write a different account name there instead ?

The entries have been journalised below. Post ref. Debit Credit 29,400 29,400 32,800 29,300 3,500 24,700 24,700 340 General journal Date Description 20XX June 1 Cash at bank Capital (Owner's capital contribution) 1 Shop equipment (cost) Bank loan Cash at bank (Display stands, shelving and computer for shop; loan repayable over 3 years) 2 Inventory Accounts payable (Inventory purchase on terms of net 30) 5 Postage and stationery expense Cash at bank (Cash purchase of stationery) 7 Inventory Accounts payable (Credit purchase on terms of 10/10, n/30) 9 Accounts payable Cash at bank Discount received (Supplier paid less prompt payment discount) 11 Prepaid insurance Cash at bank (1 year insurance policy) 12 Advertising expense Cachata bank 340 20,100 20,100 20,100 18,090 2,010 3,600 3,600 1,510 Date Details Debit Date Details Credit June June No. 110 Accounts recevable Date Details Debit Date Details Credit June June v No. 120 Inventory Date Details Debit Date Details Credit Dune 2 Inventory 24,700 June 7 Inventory 20,100 1,510 5,800 5,800 2,800 2,800 7,700 7,700 3,700 3,700 4,200 Cash at bank (Advertising for the month) 13 Accounts receivable Sales revenue (Credit sale on terms of 5/10, n/30) 13 Cost of sales Inventory (Adjust inventory) 14 Accounts receivable Sales revenue (Credit sale on terms of net 30) 14 Cost of sales Inventory (Adjust inventory) 17 Accounts receivable Sales revenue (Credit sale on terms of net 15) 17 Cost of sales Inventory (Adjust inventory) 18 Accounts payable Inventory (Faulty protective gear returned to supplier) 18 Cash at bank Discount allowed Accounts receivable (Payment received less prompt payment discount) 19 Sales returns and allowances Accounts receivable (Wetsuits returned by customer put back into inventory) 4,200 3,300 3,300 200 200 5,510 290 5,800 1,120 1,120 Accounts receivable Date Details Debit Date Details June June Inventory Date Details Debit Debi Date Details June June Prepaid Insurance Date Details Debit Date Details June Shop equipment (cost) Date Details Debit Date Details