Please help with these journal entries! I need to know which accounts to debit and credit on these business papers and which journals to post them to (receiving cash, giving cash, purchase, sale journals or the general journal).

INTRODUCTION

The Company sells and rents camping equipment from its store in Denver, Colorado. It is a sole proprietorship and is owned and operated by Samuel Stephens. Maintains a perpetual inventory system. The company also rents tents and groups of assorted camping equipment to trail guides. The terms of all sales and all rentals are net 30. The company delivers the equipment to many of its customers. Some customers pick it up at the store. Mr. Stephens makes all deposits. He removes the cash from the cash register and lists all checks received on a deposit ticket. He then gives the duplicate deposit slip to you for recording.

INSTRUCTIONS

Examine the business papers that follow. They consist of sales invoices, rental invoices, purchase invoices, duplicate deposits slips, credit memoranda and interoffice memoranda. They appear in the order in which they come to the bookkeepers attention. The actions you as bookkeeper should take regarding these are:

Sales Invoices Enter the information in the Sales Journal. Post to the Subsidiary Accounts Subsidiary Ledger.

Rental Invoices Enter the information in the Sales Journal. Post to the Subsidiary Accounts Subsidiary Ledger.

Purchases Invoices Enter information in the Purchases Journal on the date the invoice is received for each purchase of merchandise inventory or supplies. Post to the Subsidiary Accounts Payable Ledger. Mr. Stephens will send you an interoffice memorandum when he wants you to prepare checks for payment for these invoices.

Credit Memoranda Enter the information in the General Journal.

Duplicate Deposit Tickets All cash deposits are from cash sales of camping equipment and should be recorded as a credit to Sales. The checks listed on the deposit ticket are receipts from customers who have made payments on their accounts and should be recorded as credits to Accounts Receivable and posted to the Subsidiary Accounts Receivable Ledger.

Interoffice Memoranda The owner sends information to you, the bookkeeper, instructing you to do certain tasks, such as prepare checks for his signature, establish a new account, or reclassify a previously recorded purchase. When Mr. Stephens asks you to prepare checks for his signature, you will not prepare a check but you will need to record the payment in the Cash Disbursements Journal. You are not authorized to sign checks to follow good internal control procedures.

CHART OF GENERAL LEDGER ACCOUNTS

Account Title	Account Number
Cash	101
Petty cash	102
Accounts Receivable	106
Allowance for Doubtful Accounts	107
Interest Receivable	109
Notes Receivable	111
Merchandise Inventory	119
Office Supplies	124
Store Supplies	125
Prepaid Insurance	128
Office Equipment	163
Accumulated Depreciation Office Equipment	164
Store Equipment	165
Accumulated Depreciation Store Equipment	166
Camping Rental Equipment	167
Accumulated Depreciation Camping Rental Equipment	168
Building	183
Accumulated Depreciation Building	184
Accounts Payable	201
Interest Payable	203
Salaries Payable	209
Mortgage Note Payable 9%	251
Samuel Stephens, Capital	301
Samuel Stephens, Withdrawals	302
Camping Equipment Rental Revenue	406
Interest Earned	409
Camping Equipment Sales	413
Cost of Goods Sold	502
Depreciation Expense Building	606
Depreciation Expense Office equipment	612
Depreciation Expense Store Equipment	613
Depreciation Expense Camping Rental Equipment	615
Salaries Expense	622
Interest Expense	633
Insurance Expense	637
Office Supplies Expense	650
Stores Supplies Expense	651
Advertising Expense	655
Bad Debt Expense	656
Miscellaneous Expense	677
Telephone Expense	688
Utilities Expense	690
Income Summary

Business Paper No. 26

Inter-Office Memo	From Samuel Stephens	Date June 22, 20XX
To Bookkeeper	Subject Withdrawal

Please prepare a check for $3,000, payable to me for my personal use. Check #534

Business Paper No. 27

Invoice # S6912

Sales Invoice

Date June 25, 20XX

Sold To:

S. Peeples

45 Canada Lane

St. James, Colorado, 75127

Customer Order No. SP205		Our Order No. S6912	Date Delivered 6/25/20XX	Delivered Customer Pickup		Terms n/30
Quantity
Ordered	Shipped	Description		Unit Price		Amount
4	4	Air mattresses		38	75	155	00
10	10	Polyethylene tarp		19	20	192	00
5 sets	5 sets	Tent stakes		31	55	157	75
5	5	Nylon rope		21	80	109	00
		Total				613	75

Bookkeepers Copy

Cost of goods sold: $225.00

Business Paper No. 28

Invoice # R4522

Rental Invoice

Date June 26, 20XX

Rented To:

A. Smith

1073 Broadway

Rocky Springs, Colorado, 76660

Customer Order No. AS1011		Our Order No. R4522	Date Delivered 6/26/20XX	Delivered Via Our Truck	Terms n/30
Quantity
Ordered	Shipped	Description		Unit Price	Amount
2	2	Type A Group Camping Equipment		720.00	1,440.00
1	1	Type B Group Camping Equipment		540.00	540.00
		Total			1,980.00

Bookkeepers Copy

Business Paper No.29

Invoice # DC50-95

Purchase Invoice

Dixon Company

Date June 28, 20XX

Sold To:

Industrial Blvd.

Denver, Colorado 77787

Customer Order No. CHP4584		Our Order No. DC50-95	Date Shipped 6/25/20XX	Shipped Our Truck		Terms 2/10, n/60
Quantity
Ordered	Shipped	Description		Unit Price		Amount
4	4	Klondike Cooking Kits		42	35	169	40
12	12	#2 Rafts		48	00	576	00
6	6	Hammocks small		36	90	221	40
10	10	Igloo ice chests 2 gallon		18	35	183	50
		RECEIVED JUNE 28
		Total				1,150	30

Bookkeeper: This purchase is for Camping Rental Equipment

Business Paper No. 30

Invoice # Z69001

Purchase Invoice

Zappo Corporation

Date June 27, 20XX

Sold To:

Industrial Blvd.

Denver, Colorado 77787

Customer Order No. CHP4585		Our Order No. Z69001	Date Delivered Shipped 6/26/19XX	Shipped Via Our Truck		Terms 2/10, n/60
Quantity
Ordered	Shipped	Description		Unit Price		Amount
10	10	Down Jackets, assorted sizes		86	61	866	10
12	12	Rain ponchos $435 one size fits all		38	15	457	80
2	2	Hiking boots #245		72	25	144	50
14	14	Nylon rope		13	25	185	50
		RECEIVED JUNE 28
		Total				1,653	90

Business Paper No. 31

Inter-Office Memo	From Samuel Stephens	Date June 28, 20XX
To Bookkeeper	Subject Cash Disbursements

Prepare your payroll check. Salary for the period ended June 28 is $1,680. Check #535

Business Paper No. 32

Inter-Office Memo	From Samuel Stephens	Date June 30, 20XX
To Bookkeeper	Subject Receipt of notes

Record the receipt of a 60-day, 12% note receivable from Mrs. K. Gragg in settlement of her account receivable.

Business Paper No. 33

Inter-Office Memo	From Samuel Stephens	Date June 30, 20XX
To Bookkeeper	Subject Replenish Petty Cash Fund

Please prepare a check for $95.10 to replenish the petty cash fund for: Check # 536

Petty Cash Voucher #5 Transportation-in $34.00

Petty Cash Voucher #6 Office supplies $42.50

Petty Cash Voucher #7 Store Supplies $18.60

Business Paper No. 34

COLORADO BANK

MEMBER F.D.I.C.

		Coin		6	70
		Currency		3,645	00
		Checks	A. Smith	1,435	00
Industrial Boulevard			S. Peeples	3,055	00
Denver, Colorado 77787
June 30, 20 XX__
		TOTAL		8,141	70

00015613345678009878

Duplicate Deposit Ticket

Bookkeeper: Cost of Cash Sales was $1,432.60.

Business Paper No. 35

Inter-Office Memo	From Samuel Stephens	Date June 30, 20XX
To Bookkeeper	Subject Return of Merchandise to Vendor

Record the return of 1 large tent V-135 to Sampson Distributors for $825.00 Sampsons invoice #S4563, dated June 2, 20XX

Business Paper No. 36

Inter-Office Memo	From Samuel Stephens	Date June 30, 20XX
To Bookkeeper	Subject Reclassification of camping equipment

The 12 rafts purchased on June 28 from Dixon Company (Invoice CD50-95) were sold for cash to a rafting company. Remove the value of the rafts ($576) from Camping Rental Equipment and charge it to the Merchandise Inventory account.

Business Paper No. 37

Inter-Office Memo	From Samuel Stephens	Date June 30, 20XX
To Bookkeeper	Subject Telephone expenses for June

Please make a check payable to Intermountain Telephone for $825 for the telephone expense for June. Check #537

Business Paper No. 38

Inter-Office Memo	From Samuel Stephens	Date June 30, 20XX
To Bookkeeper	Subject Utilities expense for June

Please make a check payable to Rocky Pacific Utility for $600 for the utilities (gas and electric) expense for June.

Check # 538