I've provided the information first:

Crane Co. uses a perpetual inventory system and both an accounts receivable and an accounts payable subsidiary ledger. Balances related to both the general ledger and the subsidiary ledger for Crane are indicated in the working papers. Presented below are a series of transactions for Crane Co. for the month of January. Credit sales terms are 2/10, n/30. The cost of all merchandise sold was 60% of the sales price.

[General Ledger]

Account Number	Account Title	January 1 Opening Balance
101	Cash	$36,750
112	Accounts Receivable	$13,000
115	Notes Receivable	$38,000
120	Inventory	$20,000
126	Supplies	$1,600
130	Prepaid Insurance	$1,700
157	Equipment	$7,350
158	Accumulated Depreciation Equip.	$1,500
201	Accounts Payable	$26,500
301	Owners Capital	$90,400

I got stuck on just a few entries:

Schedule of Accounts Receivable (from accounts receivable subsidiary ledger) January 1 Customer Opening Balance R. Beltre $1,700 B. Santos 7,600 S. Mahay 3,700 Schedule of Accounts Payable (from accounts payable subsidiary ledger) January 1 Customer Opening Balance S. Meek $7,500 R. Moses 12,000 D. Saito 7,000 Jan. 3 5 7 8 9 9 10 11 12 13 15 15 16 17 Sell merchandise on account to B. Corpas $3,800, invoice no. 510, and to J. Revere $1,500, invoice no. 511. Purchase merchandise from S. Gamel $6,000 and D. Posey $2,500, terms n/30. Receive checks from S. Mahay $3,700 and B. Santos $2,000 after discount period has lapsed. Pay freight on merchandise purchased $220. Send checks to S. Meek for $7,500 less 2% cash discount, and to D. Saito for $7,000 less 1% cash discount. Issue credit of $300 to J. Revere for merchandise returned. Daily cash sales from January 1 to January 10 total $16,500. Make one journal entry for these sales. Sell merchandise on account to R. Beltre $1,800, invoice no. 512, and to S. Mahay $900, invoice no. 513. Pay rent of $2,000 for January. Receive payment in full from B. Corpas and J. Revere less cash discounts. Withdraw $800 cash by M. Crane for personal use. Post all entries to the subsidiary ledgers. Purchase merchandise from D. Saito $15,000, terms 1/10, n/30; S. Meek $14,200, terms 2/10, n/30; and S. Gamel $1,400, terms n/30. Pay $500 cash for office supplies. Return $300 of merchandise to S. Meek and receive credit. Daily cash sales from January 11 to January 20 total $21,100. Make one journal entry for these sales. Issue $12,000 note, maturing in 90 days, to R. Moses in payment of balance due. Receive payment in full from S. Mahay less cash discount. Sell merchandise on account to B. Corpas $2,500, invoice no. 514, and to R. Beltre $2,500, invoice no. 515. Post all entries to the subsidiary ledgers. Send checks to D. Saito and S. Meek in full payment less cash discounts. Sell merchandise on account to B. Santos $3,800, invoice no. 516, and to J. Revere $6,500, invoice no. 517. Purchase merchandise from D. Saito $14,700, terms 1/10, 1/30; D. Posey $3,400, terms n/30; and S. Gamel $5,700, terms n/30. Post all entries to the subsidiary ledgers. Pay $200 cash for office supplies. Daily cash sales from January 21 to January 31 total $24,000. Make one journal entry for these sales. Pay sales salaries $4,100 and office salaries $3,000. 18 20 21 21 22 22 23 25 27 27 28 31 31 1. Office supplies at January 31 total $900. 2. Insurance coverage expires on October 31, 2020. 3. Annual depreciation on the equipment is $1,500. 4. Interest of $50 has accrued on the note payable. Record the January transactions in a cash receipts journal. (Post entries in the order presented in the problem statement.) Cash Receipts Journal CR1 Date Cash Dr. Sales Discounts Dr. Sales Revenue Cr. Other Accounts Cr. Account Credited Cost of Good Sold Dr. Inventory Cr. Ref. Account Receivable Cr. Jan. 7 S. Mahay 3700 3700 Jan. 7 B. Santos 2000 2000 Jan. 10 16500 16500 9900 Jan. 13 B. Corpas 3724 76 3800 Jan. 13 J. Revere 8476 24 1200 Jan. 20 21100 21100 12660 Jan. 21 S. Mahay 882 18 900 Jan. 31 24000 24000 14400 x 73376 118 11600 61600 36960 Record the January transactions in a cash payments journal. (Post entries in the order presented in the problem statement.) Cash Payments Journal CP1 Date Other Accounts Dr. Accounts Payable Dr. Supplies Dr. Inventory Cr. Cash Cr. Account Debited Ref. Jan. 8 Inventory 120 220 220 Jan. 9 S. Meek 7500 150 7350 Jan. 9 D. Saito 70001 70 6930 Jan. 12 Rent Expense 729 2000 2000 Jan. 15 Owner's Drawings 306 800 800 Jan. 17 600 600 Jan. 23 D. Saito 16000 160 15840 x > Jan. 23 S. Meek 14200 14200 13916 | CUTTU Jan. 28 200 200 Jan. 31 Salaries and Wages Expense 627 7100 7100 10120 44700 800 664 54956 Record the January transactions in a two-column general journal. (Credit account titles are automatically indented the order presented in the problem.) Date Account Titles and Explanation Debit Credit Jan. 9 Sales Returns and Allowances 300 300 Accounts Receivable (Issued credit for merchandise returned.) Jan. 11 Y Inventory 13980 Cost of Goods Sold 50760 (Cost of merchandise returned.) Jan. 18 Accounts Payable 300 300 Inventory (Received credit for returned goods.) Jan. 21 Accounts Payable 12000 12000 Notes Payable (Payment of balance due.)