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Exercise 7-1

Nex Company uses both special journals and a general journal as described in this chapter. On June 30, after all monthly postings had been completed, the Accounts Receivable control account in the general ledger had a debit balance of $319,970; the Accounts Payable control account had a credit balance of $83,968. The July transactions recorded in the special journals are summarized below. No entries affecting accounts receivable and accounts payable were recorded in the general journal for July.

Sales journal	Total sales	$173,060
Purchases journal	Total purchases	$57,296
Cash receipts journal	Accounts receivable column total	$127,880
Cash payments journal	Accounts payable column total	$49,925

Exercise 7-1 Nex Company uses both special journals and a general journal as described in this chapter. On June 30, after all monthly postings had been completed, the Accounts Receivable control account in the general ledger had a debit balance of $319,970; the Accounts Payable control account had a credit balance of $83,968. The July transactions recorded in the special journals are summarized below. No entries affecting accounts receivable and accounts payable were recorded in the general journal for July. Sales journal Purchases journal Cash receipts journal Cash payments journal Total sales Total purchases Accounts receivable column total Accounts payable column total $173,060 $57,296 $127,880 $49,925 What is the balance of the Accounts Receivable control account after the monthly postings on July 31? The balance of the Accounts Receivable control account $ What is the balance of the Accounts Payable control account after the monthly postings on July 31? The balance of the Accounts Payable control account $ To what account(s) is the column total of $173,060 in the sales journal posted? To what account(s) is the accounts receivable column total of $127,880 in the cash receipts journal posted