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Kelley Company has completed October's sales journals and purchases journals (see below). Round your answers to the nearest cent. SALES JOURNAL Page 18 DATE INV.

Kelley Company has completed October's sales journals and purchases journals (see below). Round your answers to the nearest cent.

SALES JOURNAL Page 18
DATE INV. NO. CUSTOMER'S NAME POST. REF. ACCOUNTS RECEIVABLE DR. SALES CR.
20--
Oct. 3 414 Anderson Company 443.24
4 415 R. T. Holcomb 1,426.90
7 416 Gray and Malo 1,647.00
11 417 Mercer Mobil 3,112.16
16 418 J. L. Anthony 2,130.00
22 419 C. A. Goldschmidt 1,944.05
31 420 F. A. Baumann 2,791.00
31 Total
() ()

PURCHASES JOURNAL Page 10
DATE SUPPLIER'S NAME INV. NO. INV. DATE. TERMS POST. REF. ACCOUNTS PAYABLE CREDIT FREIGHT IN DEBIT PURCHASES DEBIT
20--
Oct. 2 Colter, Inc. 2706 7/31 2/10, n/30 759.00 49.00 710.00
3 Thomas and Son 982 8/2 n/30 829.00 57.00 772.00
5 Archer Manufacturing Co. 10611 8/3 2/10, n/30 564.00 564.00
9 Spence Products Co. B643 8/6 1/10, n/30 165.00 10.00 155.00
18 L. C. Walter 46812 8/17 n/60 228.00 228.00
25 Delaney and Cox 1024 8/23 2/10, n/30 376.00 14.00 362.00
26 Colter, Inc. 2801 8/25 2/10, n/30 406.00 22.00 384.00
31 Totals
() () ()

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