May 1 Purchased merchandise from Keys Wholesale on account for $735.30, invoice No 91 Dated May 1, terms 2/10, n30

- May 2 Purchased merchandise from Fryes Electronics on account for $1500 invoice no 102 Dated May 2, terms 2/10, 1/30

May 3, Sold Merchandise on account to Dana Lonview, $169.50 plus tax of 0.825, Sale No. 51

May 4, Sold merchandise on account to Daisy Rangel on account, $799.99 plus tax of 0,825, Sale No, 52

May 5, Received payment from Kevin Sanders on account, $100.00.

May 7, Issued a Credit Memo No. 68 to Mark Parsons for merchandise returned that had sold on account, $72.75

May 9, Issued a check No B95 to Keys Wholesale Invoice 91 less 2% discount

May 10, Received payment from Daisy Rangel on account $500

May 11, Sold merchandise on account to Eduardo Quintana, $ 799.95 plus tax $65.99 Sale no. 63

May 12, Received a Credit Memo from Edible Pursuits for catering credit for event on Apni 25 for $450.00

May 14, Received payment from Angel Garcia for half of the amount on account settiement of $2,500.00

May 14, Purchased merchandise from Custom Works on account for $395 00 plus 0825 Sales Tax invoice No 289 dated May 14, terms 2/10, n/30

May 15, Received credit memo from Custom Work for merchandise purchased on May 14, $79 00

May 17, Sold merchandise on account to Kevin Sandars, $565,00 plus tax of $46.61 Sale No. 45

May 19, Sold merchandise for Cash to Mark Parsons, $79.95 plus tax of $6,60 Sales 46

May 21, issued. Credit Memo 49 to for merchandise returned that had been sold on account to Dana Lonovew. $63,45 including tax of $5.23

May 23, isgued a Check No, 897 to Custom Works for merchandise purticased on May

May 24, Received payment from Eduard Quintana on account, $500.00

May 25, Sold merchandise on account to Angel Garcia, $189,50 plus tax of $16 33 Sale No 47

May 26, Received payment from Dana Longview on account, $550.65

May 27, Purchased merchandise from Fryes Electronics on account $478,63 invoice 857 dated May 27, terms 2/10, 1/30

May 28, Sold merchandise on account to Eduardo Quintana, $69.95 plus tax of $5.77 Bale No. 48

May 29, issued check No. 898 to American Products for cash payment of merchandise on account $678 95

May 30, isgued check, 899 to Fryes Electioics in payment ot invoice 857 dated May 27 With a 2% discount

General ledger account balances as of May 31, 20-- \begin{tabular}{|l|r|r|r|r|} \hline Account Title & & Accoulnt No. & General Leldger Balance on May 1 \\ \hline Cash & & 101 & & 40,000 \\ \hline Accounts Receivable & 122 & & 14,160 \\ \hline Purchases & & 133 & & 6,000 \\ \hline Accounts Payable & & & & 10,300 \\ \hline Sales Tax Payable & & 231 & & 130 \\ \hline Sales & & 401 & & 25,000 \\ \hline Sales Return and A lowances & 401.1 & & 400 \\ \hline Wages Expense & & 500 & & 5,000 \\ \hline \end{tabular} General ledger account balances as of May 31, 20-- \begin{tabular}{|l|r|r|r|r|} \hline Account Title & & Accoulnt No. & General Leldger Balance on May 1 \\ \hline Cash & & 101 & & 40,000 \\ \hline Accounts Receivable & 122 & & 14,160 \\ \hline Purchases & & 133 & & 6,000 \\ \hline Accounts Payable & & & & 10,300 \\ \hline Sales Tax Payable & & 231 & & 130 \\ \hline Sales & & 401 & & 25,000 \\ \hline Sales Return and A lowances & 401.1 & & 400 \\ \hline Wages Expense & & 500 & & 5,000 \\ \hline \end{tabular}