PA4.

LO 7.4Use the journals and ledgers that follow. Total the journals. Post the transactions to the subsidiary ledger and (using T-accounts) to the general ledger accounts. Then prepare a schedule of accounts receivable.

PA4. LO 7.4 Use the journals and ledgers that follow. Total the journals. Post the transactions to the subsidiary ledger and (using T-accounts) to the general ledger accounts. Then prepare a schedule of accounts receivable. SALES JOURNAL DR Accts. Receivable CR Sales Page 79 DR COGS CR Merchandise Inventory Invoice No. Ref. Date Account 2019 Feb. 4 Evert Company (E123) Feb. 8 King Inc. (331) Feb. 14 Martina Inc. (M132) Feb. 16 Shriver Company (5101) 17433 17434 17435 17436 1,000.00 775.30 2,301.99 500.00 SALES JOURNAL Page 102 Accounts Sales Receivable, Discounts Sales, or Other DR Accounts CR Invoice No. Ref. Cash DR Date Account 2019 Feb. 1 Cash Sales Feb. 5 Payment from Evert Feb. 15 Bank loan (230) Feb. 21 Payment from Shriver Co. 1723 465 980 2,000 20 465 1,000 2,000 1719 500 500