of ins. ed CASH RECEIPTS JOURNAL PAGE 3 GENERAL DATE ACCOUNT TITLE DOC. NO. POST. REF DEBIT CREDIT ACCOUNTS RECEIVABLE CREDIT SALES TAX SALES CREDIT PAYABLE CREDIT SALES DISCOUNT DEBIT CASH DEBIT 1 May 2 TS9 2,200.00 124.00 2,324.00 2 4 Malone Corporation R506 120 2,670.00 2,670.00 3 11 Blair Industries R507 110. 1,540.00 30.80 1,509.20 4 13 V TS10 2,350.00 132.00 2,482.00 4 5 20 Blair Industries R508 110 2,851.40 57.03 2,794.37 s 6 31 Totals 0.00 0.00 7,061.40 4,550.00 256.00 87.83 11,779.57 6 7 7 on Ook Account: Cash GENERAL LEDGER Account No. 1110 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 1 May 1 Balance 3,680.00 1 2 2 1 2 Account: Accounts Receivable 3 DATE May 1 Balance Account No. 1120 BALANCE ITEM POST. REF. DEBIT CREDIT DEBIT 5,820.00 CREDIT 1 Account No. 7145 3 2 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT CREDIT 1 May 1 Balance 650.00 1 2 2 3 Account. Sales 3 DATE ITEM POST. REF. DEBIT CREDIT DEBIT 1 May 1 Balance 2 3 Account: Sales Discount Account No. 4110 BALANCE CREDIT 42,800.00 1 2 3 BALANCE DATE ITEM POST. REF. DEBIT CREDIT DEBIT 1 May 1 Balance 390.00 CREDIT 2 5. on ok Post each total from the sales and cash receipts journals to the general ledger. The sales journal is abbreviated as S and the cash receipts journal is abbreviated as CR. o search SALES JOURNAL PAGE 3 ACCOUNTS SALES TAX DATE ACCOUNT DEBITED SALE NO. POST. REF. RECEIVABLE SALES CREDIT DEBIT PAYABLE CREDIT 1 May 5 Sherman City Schools 424 130 1,480.00 1,480.00 1 2 12 Blair Industries 425 110 3 31 Totals 2,851.40 2,690.00 4,331.40 4,170.00 161.40 2 161.40 3 4 4 CASH RECEIPTS JOURNAL PAGE 3 GENERAL DATE ACCOUNT TITLE DOC. NO. POST. REF. DEBIT CREDIT ACCOUNTS RECEIVABLE CREDIT SALES CREDIT SALES TAX PAYABLE CREDIT SALES DISCOUNT DEBIT CASH DEBIT 1 May 2 TS9 2,200.00 124.00 2,324.00 1 2 4 Malone Corporation R506 120 2,670.00 2,670.00 2 3 11 Blair Industries R507 110 1,540.00 30.80 1,509.20 3 4 13 V TS10 2,350.00 132.00 2,482.00 4 5 20 Blair Industries R508 110 6 31 Totals 0.00 0.00 2,851.40 7,061.40 4,550.00 57.03 2,794.37 5 256.00 87.83 11,779.57 6 7 7