Journalizing: Prepare journal entries based on an analysis of the preceding source documents and post$-$closing trial balance as well as the tables and subledgers below. Note that some source documents may not require an entry. Use the gross method for recording purchases. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd$/$mmm $($ie$.$ January $15$ would be $15/$Jan$).$