please prepare a general ledger

other accounts:

cash beginning balance : 38,750

accounts receivable beggining balannce:13,000

notes recievable:32,000

inventory beginning balance:18,000

office supplies beginning balance:1,000

prepaid insurance:2,000

equipment:6,450

accum. depreciation-equipment:1,500

accounts payable beginning balance: 37,000

capital:72,700

a) Sales Journal Date Sales Cr. 03-Jan 03-Jan 09-Jan 11-Jan 11-Jan 22-Jan 22-Jan 25-Jan 25-Jan Account Debited Invoice No Ref. Accounts Receivable Dr. COGS Dr. Inventory Cr. S. Shortcake 506 3100 1147 H. Pic 507 1800 666 H. Pie Return (700) Note :- To be shown in Sales Re B. Muffin 508 1600 592 A. Dumplin 900 S. Shortcake 2700 999 B. Muffin 511 3300 1221 R.Tart 512 3500 1295 H. Pic 6100 2257 509 510 513 Purchase Journal Account Credited Terms Ref. Inventory (Dr). Date Acc. Pay (Cr). 05-Jan 05-Jan n/30 P. Pudding O Blossom 1. Meringue n/30 (6000) (2200) (15000) 16-Jan 1/10 n/30 2/10 n/30 16-Jan T. Honey P. Pudding (14200) (1500) 16-Jan n 30 18-Jan T. Honey 400 Note :- To be shown in Purchase Return, however same is no journal 27-Jan (14500) 1/10 n/30 n/30 n/30 1. Meringue O Blossom P. Pudding 27-Jan 27-Jan (1200) (1500) Sales Discounts Dr Accour (4000) (7500) Cash Receipts Journal Date 07-Jan 07-Jan 10-Jan 13-Jan 13-Jan 20-Jan 21-Jan 31-Jan Account Credited A. Dumplin R. Tart Sales S. Shortcake H. Pie Sales A. Dumplin' Sales Ref Cash Dr. 4000 7500 15500 3038 1078 20100 882 21300 62 22 (3100) (1100) 18 (900) Cash payment Journal Ref 110) Date Account debited 08-Jan Inventory 09-Jan T. Honey 09-Jan L. maringue 12-Jan rent Expenss 15-Jan Drawing 17-Jan Office supplies 23-Jan L. maringue 23-Jan T. Honey 28-Jan Office supplies 31-Jan salaries & Wages Total Other Account Ofice merchandise Account Dr Payable Dr supplies Dr inventory cr cash cr 250 250 9000 180 8820 11000 10890 3000 3000 900 900 600 600 15000 150 14850 13800 276 13524 200 200 9200 9200 13350 48800 800 716 62234 Sunshine Company uses a perpetual inventory system and both an accounts receivable and an accounts payable subsidiary ledger, Balances related to both the general ledger and the subsidiary ledger for Sunshine are indicated in the working papers. Below are a series of transactions for Sunshine Co. for the month of January. Credit sales terms are 2/10, n/30. The cost of all merchandise sold was 37% of the sales price. Jan.3 Sell merchandise on account to S. Shortcake $3,100, invoice no. 506, and to H. Pie $1,800, invoice no. 507. 5 Purchase merchandise from P. Pudding $6,000 and O. Blossom $2,200, terms n/30. 7 Receive checks from A. Dumplin' $4,000 and R. Tart $7,500 after discount period has lapsed. 8 Pay freight on merchandise purchased $250. 9 Send checks to T. Honey for $9,000 less 2% cash discount, and to L. Meringue for $11,000 less 1% cash discount 9 Issue credit of $700 to H. Pie for merchandise returned. 10 Summary daily cash sales total $15,500. 11 Sell merchandise on account to B. Muffin $1,600, invoice no. 508, and to A. Dumplin' $900. invoice no. 509 12 Pay rent of $3,000 for January.V 13 Receive payment in full from S. Shortcake and H. Pie less cash discounts. 15 Withdrawal of S900 cash by J. Apricot for personal use. 15 Post all entries to the subsidiary ledgers. 16 Purchase merchandise from L. Meringue $15,000, terms 1/10,n/30; T. Honey S14,200, terms 2/10,n/30; and P. Pudding $1,500, terms n/30. 17 Pay $600 cash for office supplies. 18 Return $400 of merchandise to T. Honey and receive credit. 20 Summary daily cash sales total $20,100. 21 Issue $17,000 note, maturing in 90 days, to B. Cookie in payment of balance due. 21 Receive payment in full from A.Dumplin' less cash discount. 22 Sell merchandise on account to S. Shortcake $2,700, invoice no. 510, and to B. Muffin $3,300, invoice no. 511. 22 Post all entries to the subsidiary ledgers. Send checks to L. Meringue and T. Honey in full payment less cash discounts. 25 Sell merchandise on account to R. Tart $3,500, invoice no. 512, and to H. Pie $6,100, invoice no. 513. 27 Purchase merchandise from L. Meringue $14,500, terms 1/10,n/30; O. Blossom $1,200, terms n/30; and P. Pudding $5,400, terms n/30. 27 Post all entries to the subsidiary ledgers. 28 Pay $200 cash for office supplies. 31 Summary daily cash sales total $21,300. 31 Pay salaries and wages of $9.200. (continued) 23 Tral Balance Dr. Q Account Tiles Cash Accounts Receivable Notes Receivable Inventory Office Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equip Notes Payable Accounts Payable Interest Payable 4. Apricot Capital Apricot Draws Sales Sales Returns and Allowances Sales Discounts Cost of Goods Sold Salaries & Wages Expense Rent Expense Totals Ofice Supplies Evense Insurance Expense Depreciation Expense Interest Expense Totals Net Income Totals