need help on following in making a ledger, accounts receivable sub ledger, accounts payable ledger. more info provided down below:

2. Journalize the December transactions in the general journal. Descriptions are not required. Be sure that the account names used are the same as on the Chart of Accounts tab and the customer or vendor name are included in AR & AP transactions (ex: A/P - Brinks Co.). Also, be sure to indent credit entries and note the account numbers in the Post Reference column.

3. Post daily to the Accounts Receivable Subsidiary Ledger and the Accounts Payable Subsidiary Ledger. Place a checkmark in the Post Reference column of the General Ledger next to the GL account number; i.e. 201/. The checkmark denotes that you have posted to the Subsidiary Ledger account. On December 31, post to the General Ledger.

Info:

JW's Lock & Key had the following transactions in December.

Dec. 1 Paid December's rent, check # 6287, $2,650.

2 Paid annual premiums on property and casualty insurance policies, check # 6288, $1,925.

3 Performed locksmith services on new house, sent invoice # 601 to the homeowner, Sam Mason, $2,700.

4 Issued Invoice # 602 to Hastings who purchased a new safe on account, $3,500. Cost of Merchandise Sold was $1,250.

5 Purchased office supplies, check # 6289, $620.

6 Purchased inventory from Key Supplies Co., $5,500. terms 1/10, n/30

7 Paid UPS $276 cash for delivery of the inventory purchased on December 6.

7 Jake deposited an additional $9,500 cash in the business.

8 Returned damaged inventory to Key Supplies Co., $500

8 Received $2,500 cash, an advance payment for locksmith services.

9 Unlocked a safe for a customer and received $1,000 cash.

9 Bought a new computer (equipment) from Office Depot on account, $1,824.

10 Sold 2 safes and received cash, 2,200. Cost of Merchandise Sold was $800.

11 Purchased 5 safes to restock inventory on account from Brinks Co, $4,458 terms, 2/5, n/45.

12 Customer returned one of the safes purchased on December 10, refunded the customer $1,200 cash. Cost of Merchandise Sold was $475.

13 Paid Verizon for wireless telephone services, $394, check # 6290.

14 Paid Key Supplies Co for the purchase on December 6, less return and discount, check # 6291.

14 Received cash on account, $1,500, From Nathan Dean. Dean did not pay his November invoice #590 within the credit terms 2/10. The discount was forfeited.

15 Recorded cash sales for the store from the 1st to the 15th, $14,113. Cost of Merchandise Sold was $4,783.

16 Received $1,900 from Hastings on account.

17 Paid Office Depot on account, $500, check # 6292.

18 Performed locksmith services on account for Larry Contractor, $700.

19 Paid electricity bill for December, check # 6293, $1,492.

19 Paid for Domino's pizza delivery for the December office party, check #6294, $175

20 Jake withdrew $8,500 for a vacation.

25 Paid the water bill for December, check # 6295, $120.

25 Paid Brinks Co. on account, $2,500, check # 6296.

26 Paid part time employees their salary, $2,700

27 Received cash on account from Larry Contractor, $700.

30 Recorded cash sales for the store from the 16th to the 30th, $8,735. Cost of Merchandise Sold was $2,784.

The adjustment data for December is as follows:

a. Office supplies on hand on December 31 are $1,427.

b. A physical count of inventory showed an ending inventory cost of $44,500.

c. Recorded depreciation on equipment for the month, $4,200.

d. Insurance expired during December is $300.

e. Earned $2,257 worth of the unearned service revenue.

f. Sales refunds estimated for the year $10,000

g. Cost of estimated returns for the year $2,000

Chart of Accounts:

101 Cash

105 Accounts Receivable

110 Inventory

112 Estimated Returns Inventory

115 Office Supplies

117 Prepaid Insurance

120 Equipment

121 Accum. Depreciation - Equipment

201 Accounts Payable

203 Refunds Payable

205 Unearned Service Revenue

301 Jake Walters, Capital

311 Jake Walters, Withdrawal

401 Service Revenue

405 Sales Revenue

410 Sales Discounts Forfeited

501 Cost of Merchandise Sold

502 Advertising Expense

505 Depreciation Expense

507 Insurance Expense

508 Office Supplies Expense

509 Salary Expense

511 Rent Expense

512 Telephone Expense

513 Utilities Expense

525 Miscellaneous Expense

999 Income Summary

Ledger must include these accounts:

Cash

Accounts Receivable

Inventory

Estimated Returns Inventory

Office Supplies

Prepaid Insurance

Equipment

Accumulated Depreciation-Equipment

Accounts Payable

Refunds Payable

Unearned Service Revenue

Jake Walters, Capital

Jake Walters, Withdrawl

Service Revenue

Sales Revenue

Sales Discounts Forefeited

Cost of Merchandise Sold

Advertising Expense

Depreciation Expense

Insurance Expense

Office Supplies Expense

Salary Expense

Rent Expense

Telephone Expense

Utilities Expense

Miscellaneous Expense

Income Summary