Num Date Account Debit Credit 1 01/05/2018 Cash 13,200 Merchandise Inventory Baraa Capital 8,300 21,500 2 02/05/2018 Merchandise Inventory 9,400 A/P Ahmad 9,400 3 03/05/2018 Merchandise Inventory 480 Cash 480 4 04/05/2018 A/R Mahmoud 14,600 Sales 14,600 Cost of Goods Sold 9,400 Merchandise Inventory 9,400 5 05/05/2018 Rent Expense 950 Cash 950 6 06/05/2018 A/P Ahmad 400 Merchandise Inventory 400 7 09/05/2018 A/P Ahmad 9,000 Merchandise Inventory Cash 270 8,730 8 12/05/2018 Sales Returns and Allowances 600 A/R Mahmoud 600 9 13/05/2018 Cash 13,440 Sales Discounts 560 A/R Mahmoud 14,000 10 15/05/2018 Merchandise Inventory 5,500 Cash 5,500 11 20/05/2018 Cash 300 Merchandise Inventory 300 12 23/05/2018 Cash 10,200 Sales 10,200 Cost of Goods Sold 8,400 Merchandise Inventory 8,400 13 29/05/2018 Sales Returns and Allowances 500 Cash 500 14 30/05/2018 Salaries Expense 750 Cash 750 105,980 105,980