Included in your packet you will find the following items: List of transactions for Node Company for the month of May. General Journal (pages 1 - 4) General Ledger with Cash, Accounts Receivable, Merchandise Inventory, Accounts Payable, Sales, Sales Returns and Allowances, Sales Discounts and Cost of Goods Sold. Accounts Receivable Subsidiary Ledger Accounts Payable Subsidiary Ledger Worksheets for the Schedule of Accounts Receivable and Schedule of Accounts Payable Instructions: Record the transactions for Node Company for the month of May. Post the transactions to the appropriate general ledger accounts and the subsidiary ledgers. Complete the Schedule of Accounts Receivable. Make sure the total of your Schedule of Accounts Receivable equals the balance in your Accounts Receivable account in the general ledger. Complete the Schedule of Accounts Payable. Make sure the total of your Schedule of Accounts Payable equals the balance in your Accounts Payable account in the general ledger