No Date General Journal Debit Credit 1 July 01 Merchandise inventory 6,000 Accounts payable-Boden 6,000 2 July 02 Accounts receivable-Creek 900 Sales 900 3 July 02 Cost of goods sold 500 Merchandise inventory 500 4 July 03 Merchandise inventory 125 Cash 125 5 July 08 Cash 1,700 Sales 6 July 08 1,700 Cost of goods sold 1,300 Merchandise inventory 1,300 7 July 09 Merchandise inventory 2,200 Accounts payable-Leight 2,200 8 July 11 Accounts payable-Leight 200 Merchandise inventory 200 9 July 12 Cash 882 Sales discounts 18 Accounts receivable-Creek 900 10 July 16 Accounts payable-Boden 6,000 Merchandise inventory 60 Cash July 19 5,940 11 Accounts receivable-Art 1,200 Sales 1,200 12 July 19 Cost of goods sold 800 Merchandise inventory 800 13 July 21 Sales returns and allowances 100 Accounts receivable-Art 100 14 July 24 Accounts payable-Leight 2,000 Merchandise inventory 40 Cash 15 1,960 July 30 Cash 1,078 Sales discounts 22