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rt II 1. Devotchka Co. uses a sales journal, a single column purchase journal, a cash receipts journal, a cash payments journal and a general journal. The following transactions occurred during May 2015: lay 1 Z. Devotchka invested $20,000 cash in the business. 2 Sold merchandise to A.A. Bondy for $5,600 cash. The cost of the merchandise sold was $3,500. 3 Purchases merchandise for $43,300 from Y. Vandyver terms 2/10, net 30. 10 Sold merchandise on account to L. Anthony for $650 terms net 30. The cost of the merchandise sold was $225. Paid salary to D. Dilego $900 by issuing check no. 102. Purchased merchandise for $5,000 from J. Thomas terms net 30. Sold merchandise on account to S. Stevens for $840, terms net 30. The cost of the merchandise sold was $500. Purchased new office equipment on account for $4,000 from Seidel Company. Paid in full ABC Co. on account $4,500 check no.103 14 16 16 20 22 Instructions a) Record the May transactions in the appropriate journal. b) Foot and cross-foot each journal. c) Show how postings would be made by placing ledger account numbers and checkmarks as needed in the journals. (Actual postings to ledger accounts is not required) Account # 101 112 130 157 201 Chart of Accounts Account Name Cash Accounts Receivable Inventory Office Equipment Accounts Payable Owner's Capital Sales Revenue Cost of Goods Sold Salary and Wage Expense 400 600 726