in pecial journat, post prepare a trial The post-closing trial balmce for H shown below. HORNER CO. Post-Closing Trial Balance ber 31, 2017 Debit Credit 41,500 Accounts Receivable Notes Receivable 45.000 luveutory 6450 1.500 Accumulated Dept Accounts Payable 43.000 Onmera Capital 86.450 $130,950 $130.950 Kirk ST.500 and T Hodges $5.000; 2nd K. Thayer $13.000. The subsidiary ledgers coutaa tie following inforuuatuou: accounts receivable B. Hawigan 52.500. able-T 12.000. accounts Pay The traueactaoue for January 2018 areas follows. Jan. 3 Sell merchandise to Mr Zieamer 000, terms 210, 30 Purchase werchandise foul E. Pheatt S2.000, tenus 7 Receive adueck fiou T Hodges S3.500. 11 Pay freight ou merchandise purchased S300. 12 Pay rent of S1,000 for Jamarry 13 Receive payment full four M.Znesmen. 14 Poet all eutiee to the Eubsidiary ledgere. Issued credit of S300 to B. Hauuugan fx retuumed uuerchandiee. 15 SendK Thayer ached for $12,870 im full payment of accommt, discommt S130. 17 Purclase merchandise from G. Roland $1.600. terms 210, 30. 18 Pay sales salaries of 00 and office salame S2.000. 20 Gre D. Datford R60-dRy uote for 000 in fill payment of account payable 23 Total cash sales mnommt to $9.100. Jan. 24 Post all esutries to the subsidiary ledgers. Sell merchaardise ou account to Kink 57A00. terms /10. u30. 2? Send E Pheatt a check for $950. Receive pomyment none of $40,000 from B. Stout st of all merchandis 60% of the sales price. in pecial journat, post prepare a trial The post-closing trial balmce for H shown below. HORNER CO. Post-Closing Trial Balance ber 31, 2017 Debit Credit 41,500 Accounts Receivable Notes Receivable 45.000 luveutory 6450 1.500 Accumulated Dept Accounts Payable 43.000 Onmera Capital 86.450 $130,950 $130.950 Kirk ST.500 and T Hodges $5.000; 2nd K. Thayer $13.000. The subsidiary ledgers coutaa tie following inforuuatuou: accounts receivable B. Hawigan 52.500. able-T 12.000. accounts Pay The traueactaoue for January 2018 areas follows. Jan. 3 Sell merchandise to Mr Zieamer 000, terms 210, 30 Purchase werchandise foul E. Pheatt S2.000, tenus 7 Receive adueck fiou T Hodges S3.500. 11 Pay freight ou merchandise purchased S300. 12 Pay rent of S1,000 for Jamarry 13 Receive payment full four M.Znesmen. 14 Poet all eutiee to the Eubsidiary ledgere. Issued credit of S300 to B. Hauuugan fx retuumed uuerchandiee. 15 SendK Thayer ached for $12,870 im full payment of accommt, discommt S130. 17 Purclase merchandise from G. Roland $1.600. terms 210, 30. 18 Pay sales salaries of 00 and office salame S2.000. 20 Gre D. Datford R60-dRy uote for 000 in fill payment of account payable 23 Total cash sales mnommt to $9.100. Jan. 24 Post all esutries to the subsidiary ledgers. Sell merchaardise ou account to Kink 57A00. terms /10. u30. 2? Send E Pheatt a check for $950. Receive pomyment none of $40,000 from B. Stout st of all merchandis 60% of the sales price
