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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

Here are the journals for the order of the post adjusting and closing entries:

I NEED HELP FILLING IN THESE ITEMS BELOW:

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 18 20 21 21 22 22 23 25 27 27 28 31 31 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 $2,600, 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 $16,000, terms 1/10, n/30; S. Meek $14,200, terms 2/10, n/30; and S. Gamel $1,400, terms n/30. Pay $600 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 ). Revere $6,500, invoice no. 517. Purchase merchandise from D. Saito $14,700, terms 1/10, n/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. 1. Office supplies at January 31 total 5900. 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. Sales Journal Post Ref 7 Invoice No. 510 511 512 513 5 Date Account Debited 3-Jan B Corpas 3-Jan J.Revere 11-Jan R.Beltre 11-Jan S.Mahay 10 22-Jan B Corpas 11 22-Jan R.Beltre 12 25-Jan B.Santos 13 25-Jan J.Revere 31-Jan Totals 9 Cost of Goods Sold - DR Inventory - CR 2,280 900 1,080 540 1,500 1,500 2,280 3,900 13,980 Accounts Receivable - DR Sales - CR 3,800 1,500 1,800 900 2,500 2,500 3,800 6,500 23,300 514 515 '516 517 15 Purchases Journal Terms Date Account Credited Ref. 5-Jan S. Gamel 5-Jan D. Posey 16-Jan D.Saito 16-Jan S.Meek 16-Jan S.Gamel 27-Jan D.Saito 27-Jan D. Posey 27-Jan S. Gamel Total n/30 n/30 1/10,n/30 2/10,n/30 n/30 1/10,n/30 n/30 n/30 Inventory Dr. Accounts Payable Cr. 6,000 2,600 16,000 14,200 1,400 14,700 3,400 5,700 64,000 25 27 28 Cash Receipts Journal Post ref. Cash Dr. Date Account Credited Other Accounts Sales Discount Dr. Sales Revenue Cr. COGS Dr. Inventory Cr. Cr. Accounts Receivable Cr. 3,700 2,000 16,500 9,900 38 7-Jan S. Mahay 7-Jan B. Santos 10-Jan Cash sales 13-Jan B. Corp. 13-Jan J. Revere 20-Jan Sales 21-Jan S. Mahay 31-Jan Sales Total 3,700 2,000 16,500 3,724 1,470 21,100 882 24,000 73,376 3,800 1,500 21,100 39 40 41 42 43 44 12,660 900 24,000 61.600 14,400 36,960 124 11,900 Cash Payment Journal Date Account Debited Post ref. Ref. Other Accounts Cash Accounts Payable Dr. Supplies Dr. Inventory Cr. Dr. Cr. 120 220 220 7,350 7,500 7,000 150 70 729 306 2,000 800 54 8-Jan Freight 9-Jan S.Meek 9-Jan D. Saito 12-Jan Rent 15-Jan Drawings 17-Jan Supplies 23-Jan D. Saito 23-Jan S.Meek 28-Jan Supplies 31-Jan Sales salaries 31-Jan Office salaries 600 56 16,000 14,200 160 284 6,930 2,000 800 600 15,840 13,916 200 4,100 3,000 58 200 59 60 4,100 3,000 627 61 Total 10,120 44,700 800 664 54,956 General Journal Debit Credit 220 Date Account Title 9-Jan Sales return & allowances Accounts receivable (J. Revere) (To record credit for merchandise returned) 300 132 Inventory Cost of goods Sold (To record cost of merchandise returned) 132 300 16 18-Jan Accounts Payable (S. Meek) Inventory (Received credit for goods returned) 300 19 12000 21-Jan Accounts payable (R. Moses) Notes payable (Payment of balance due) 12000 Post adjusting and closing entries. (Post entries in the order of Journal entry presented in the previous parts.) General Ledger Cash Date Explanation Jan. 1 Balance Ref. Debit Credit 73,082 31 31 54,662 Debit Credit Accounts Receivable Date Explanation Jan. 1 Balance 31 23,300 11,600 300 Debit Credit Notes Receivable Date Explanation Jan. 1 Balance Inventory Date Explanation Jan. 1 Balance No. 101 Balance 36,750 109,832 55,170 No. 112 Balance 13,000 36,300 24,700 24,400 No. 115 Balance 38,000 No. 120 Balance 20,000 84,000 70,020 33,060 33,280 32,622 32.802 32,502 No. 125 Balance 1,600 2,400 Debit Credit 64,000 13,980 36,960 658 300 Debit Credit Supplies Date Explanation Jan. 1 Balance 31 Adj. entry 31 Adj. entry 800 No. 130 Balance Ref. Debit Credit 1.700 Debit Credit Prepaid Insurance Date Explanation Jan. 1 Balance 31 Adj. entry Equipment Date Explanation Jan. 1 Balance Accumulated Depreciation Equipment Date Explanation Jan. 1 Balance 31 Adj. entry Notes Payable Date Explanation Jan. 21 Accounts Payable Date Explanation Jan. 1 Balance No. 157 Balance 7,350 No. 158 Balance Ref. Debit Credit 1.500 No. 200 Ref. Debit Credit 12,000 Ref. Debit Credit 64,000 12,000 No. 201 Balance 26,500 90,500 46,100 45,800 33,800 No. 230 Balance 31 44,400 300 12.000 Debit Credit Ref. G1 Interest Payable Date Explanation Jan. 31 Adj. entry Owner's Capital Date Explanation Jan. 1 Balance 31 Clos, entry Ref. Debit Credit No. 301 Balance 90,400 31 Clos. entry Credit Owner's Drawings Date Explanation Jan 15 31 Clos entry Ref. Debit P1800 No. 306 Balance 800 Income Summary Date Explanation No. 350 Balance Debit Credit Jan. 31 Clos entry 31 Clos. entry 31 Clos. entry Sales Revenue Date Explanation Jan. 31 Debit Credit 23,300 61,600 No, 401 Balance 23,300 84,900 Credit Debit G1300 No. 412 Balance 300 31 Clos. entry Sales Returns and Allowances Date Explanation Jan. 9 31 Clos. entry Sales Discounts Date Explanation Jan. 31 31 Clos. entry Cost of Goods Sold Date Explanation Jan. 31 Credit Debit 1 18 No. 414 Balance 118 CR1 Credit Debit 13.990 36.960 No. 505 Balance 13,980 50,940 50,760 31 180 31 Clos entry Credit Ref. Debit 0917 ,100 No. 627 Balance 7,100 Salaries and Wages Expense Date Explanation Jan. 31 31 Clos. entry Depreciation Expense Date Explanation Jan. 31 Adj. entry No. 711 Balance Debit Credit 31 Clos. entry Interest Expense Date Explanation Jan. 31 31 Clos entry No. 718 Balance Debit Credit 50 Debit Credit No. 722 Balance 170 170 Insurance Expense Explanation Jan 31 31 Clos entry Supplies Expense Date Explanation Jan. 31 Adj. entry G1 G1 No. 728 Balance Ref. Debit Credit 31 Clos entry Rent Expense Date Explanation Jan. 12 31 Clos. entry Credit Debit 2.000 No. 729 Balance 2,000 Prepare a post-closing trial balance CRANE CO. Post-Closing Trial Balance Debit Credit Totals Determine whether the subsidiary ledgers agree with the control accounts in the general ledger Accounts Receivable balance Accounts Receivable Subsidiary Ledger Accounts Payable balance Subsidiary account balances Click if you would like to Show Work for this question: Open Show Work