J$.$ B$.$ Speck, owner of Speck's Galleria, made the following purchases of merchandise on account during the month of September:

Sept. $3$ Purchase Invoice No$.415,$ $$2,690,$ from Smith Distributors.

$8$ Purchase Invoice No$.132,$ $$3,860,$ from Michaels Wholesaler.

$11$ Purchase Invoice No$.614,$ $$3,290,$ from J$.$ B$.$ Sanders & Co$.$

$18$ Purchase Invoice No$.329,$ $$2,210,$ from Bateman & Jones, Inc.

$23$ Purchase Invoice No$.867,$ $$4,040,$ from Smith Distributors.

$27$ Purchase Invoice No$.744,$ $$1,850,$ from Anderson Company.

$30$ Purchase Invoice No$.652,$ $$2,670,$ from Michaels Wholesaler.

Required:

Question Content Area

$1.$ Record the transactions in the purchases journal. Total the journal.

Page: $7$

DATE INVOICE NO$.$ FROM WHOM

PURCHASED POST.

REF. PURCHASES DEBIT

ACCTS. PAY. CREDIT

$1$

Sep. $3$

Smith Distributors

$415$

Smith Distributors

$$ Smith Distributors

$2,690$

$1$

$2$

Sep. $8$

Michaels Wholesaler

$132$

Michaels Wholesaler

$$ Michaels Wholesaler

$3,860$

$2$

$3$

Sep. $11$

J$.$ B$.$ Sanders and Co$.$

$614$

J$.$ B$.$ Sanders and Co$.$

$$ J$.$ B$.$ Sanders and Co$.$

$3,290$

$3$

$4$

Sep. $18$

Bateman and Jones, Inc.

$329$

Bateman and Jones, Inc.

$$ Bateman and Jones, Inc.

$2,210$

$4$

$5$

Sep. $23$

Smith Distributors

$867$

Smith Distributors

$$ Smith Distributors

$4,040$

$5$

$6$

Sep. $27$

Anderson Company

$744$

Anderson Company

$$ Anderson Company

$1,850$

$6$

$7$

Sep. $30$

Michaels Wholesaler

$652$

Michaels Wholesaler

$$ Michaels Wholesaler

$2,670$

$7$

$8$ blank blank blank blank fill in the blank ea$09$b$5$f$2$a$04$cfbe$\_29$

$20,610$

$8$

$9$ blank blank blank blank $(501)(202)9$

Feedback Area

Feedback

A purchases journal is a special journal used to record only purchases of merchandise on account. The purchases journal has a single column for Purchases Debit$/$Accounts Payable Credit, the two accounts used repeatedly when these transactions are recorded in a general journal.

Enter:

$1.$ Date

$2.$ Invoice number

$3.$ Supplier $($from whom purchased$)$

$4.$ Dollar amount

Total the column.

Question Content Area

$2.$ Post from the purchases journal to the general ledger and accounts payable ledger accounts.

GENERAL LEDGER

ACCOUNT Accounts Payable ACCOUNT NO$.202$

BALANCE

DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT

$20--$

fill in the blank $862$a$63$f$54078$fe$2\_3$

fill in the blank $862$a$63$f$54078$fe$2\_4$

fill in the blank $862$a$63$f$54078$fe$2\_5$

fill in the blank $862$a$63$f$54078$fe$2\_6$

ACCOUNT Purchases ACCOUNT NO$.501$

BALANCE

DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT

$20--$

P$7$

fill in the blank $862$a$63$f$54078$fe$2\_9$

fill in the blank $862$a$63$f$54078$fe$2\_10$

fill in the blank $862$a$63$f$54078$fe$2\_11$

fill in the blank $862$a$63$f$54078$fe$2\_12$

ACCOUNTS PAYABLE LEDGER

NAME Anderson Company

ADDRESS

DATE ITEM POST. REF. DEBIT CREDIT BALANCE

$20--$

Sept. $27$

fill in the blank $862$a$63$f$54078$fe$2\_15$

fill in the blank $862$a$63$f$54078$fe$2\_16$

fill in the blank $862$a$63$f$54078$fe$2\_17$

$1,850$

NAME Bateman & Jones, Inc.

ADDRESS

DATE ITEM POST. REF. DEBIT CREDIT BALANCE

$20--$

Sept. $18$

fill in the blank $862$a$63$f$54078$fe$2\_20$

fill in the blank $862$a$63$f$54078$fe$2\_21$

fill in the blank $862$a$63$f$54078$fe$2\_22$

$2,210$

NAME Michaels Wholesaler

ADDRESS

DATE ITEM POST. REF. DEBIT CREDIT BALANCE

$20--$

Sept. $8$

fill in the blank $862$a$63$f$54078$fe$2\_25$

fill in the blank $862$a$63$f$54078$fe$2\_26$

fill in the blank $862$a$63$f$54078$fe$2\_27$

$3,860$

Sept. $30$

fill in the blank $862$a$63$f$54078$fe$2\_30$

fill in the blank $862$a$63$f$54078$fe$2\_31$

fill in the blank $862$a$63$f$54078$fe$2\_32$

$6,530$

NAME J$.$ B$.$ Sanders & Co$.$

ADDRESS

DATE ITEM POST. REF. DEBIT CREDIT BALANCE

$20--$

Sept. $11$

P$7$

fill in the blank $862$a$63$f$54078$fe$2\_35$

fill in the blank $862$a$63$f$54078$fe$2\_36$

fill in the blank $862$a$63$f$54078$fe$2\_37$

$3,290$

NAME Smith Distributors

ADDRESS

DATE ITEM POST. REF. DEBIT CREDIT BALANCE

$20--$

Sept. $3$

fill in the blank $862$a$63$f$54078$fe$2\_40$

fill in the blank $862$a$63$f$54078$fe$2\_41$

fill in the blank $862$a$63$f$54078$fe$2\_42$

$2,690$

Sept. $23$

fill in the blank $862$a$63$f$54078$fe$2\_45$

fill in the blank $862$a$63$f$54078$fe$2\_46$

fill in the blank $862$a$63$f$54078$fe$2\_47$

$6,730$