post daily to the account receivabke subsidiart ledger and the accounts payabke subsidiary ledger. place a check mark in the post reference column of the general ledger next to the gl account number. the check mark denotes that you have posted to the subsidiary ledger account.

tection December Paid December's rent, check # 6267, 52,00 Paid annual premiums on property and casualty insurance policies, check 6280, 3.000 Performed locksmith services on new house, sent invoice # 601 to the homem Sam Mason, $2,000. Issued Invoice # 602 to Hastings who purchased a new sale on account, $3.500 Cost of Merchandise Sold was $1.250 5 Purchased office supplies, check #6289, 5620 6 Purchased inventory from Key Supplies Co., 55,500. terms 1/10, 1/30 Paid UPS $216 cash for delivery of the inventory purchased on December 8. 1 Jake deposited an additional $5,000 cash in the business. 8 Returned damaged Inventory to Key Supplies Co., $500 8 Received $2,500 cash, an advance payment for locksmith services 9 Unlocked a safe for a customer and received $1,000 cash. 9 Bought a new computer (equipment) from Office Depot on account, $1,967 10 Sold 2 safes and received cash, $2,200. Cost of Merchandise Sold was $800. 11 Purchased 5 safes to restock inventory on account from Brinks Co. $4,187 terms, 2/5. n/45 12 Customer returned one of the safes purchased on December 10, refunded the customer $1,000 cash. Cost of Merchandise Sold was $475. 13 Paid Verizon for wireless telephone services, $482, check # 6290. 14 Paid Key Supplies Co for the purchase on December 6, less return and discount, check # 6291. 14 Received cash on account. $1,500. From Nathan Dean. Dean did not pay his November invoice #590 within the credit terms 2/10. The discount was forfeited. 15 Recorded cash sales for the store from the 1st to the 15th, $13,908. Cost of Merchandise Sold was $4,783. 16 Received $1,900 from Hastings on account. 17 Paid Office Depot on account, $500, check # 6292. 18 Performed locksmith services on account for Larry Contractor, $700. 19 Paid electricity bill for December, check # 6293, $1,763. 19 Paid for Domino's pizza delivery for the December office party, check #6294, $175 20 Jake withdrew $10,000 for a vacation. 26 Paid the water bill for December, check #6295, $120. 25 Paid Brinks Co. on account, $2,500, check # 6296. 26 Paid part time employees their salary, $2,250. 27 Received cash on account from Larry Contractor, $700. Recorded cash sales for the store from the 16th to the 30th, $8,735. Cost of 30 Merchandise Sold was $2,784