Post transactions from the special and general journals to the accounts receivable or accounts payable subsidiary ledgers.

Part (U Click here to access specic templates/working documents designed to assist in answering the question if you prefer to work ofine. Please note the assessment will still need to be completed online to be submitted for grading; Post transactions from the special and general Journals to the accounts receivable or accounts payable subsidiary ledgers. (Note: If the balance returns to zero, enter 0 in the required balance field; you should continue to indicate if the balance of the account would normally continue to be a debit or credit balance.) ACCOUNTS RECEIVABLE SUBSIDIARV LEDGER Angel Sailors Club Date Explanation Debit Crai it June v Invoice 4222 I Fremantle Port Authority Date Explanation June Invoice 4221 v v Port City Motors Date Explanation June 1 Ba lance M#M M Princess May Theatre 0 Ianation Princess May Theatre 101-4 Explanation Post Date ref. Debit Credit Balance June 1 Balance 300 ACCOUNTS PAYABLE SUBSIDIARY LEDGER Foodmart Wholesalers 201-1 Date Explanation Post Debit Credit Balance ref. June 1 Balance 989 v Fresh Food Markets 201-2 Date Explanation Post Debit Credit Balance ref. June 1 Balance 320Fresh Food Markets 201-2 Post Date Explanation Debit Credit Balance ref. June 1 Balance 320 V Italian Store 201-3 Post Date Explanation Debit Credit Balance ref. June 1 Balance 933 v V V Westside Packaging Co. 201-4 Post Date Explanation Debit Credit Balance ref. June v v v Telstra 201-5 Post Date Explanation Debit Credit Balance ref. JuneSALES JOURNAL Page: 10 Date Invoice no. Account Terms Post ref. Sales Delivery Accounts income income receivable June : 4221 Fremantle Port Authority N30 101-2 375 10 385 15 4222 Angel Sailors Club 10/10, N30 101-1 2,161 9 2,170 25 4223 Princess May Theatre N30 101-4 255 11 266 2,791 30 2,821 400 v 430 v 120 v PURCHASES JOURNAL Page: 11 Food Packaging Freight Accounts Date Invoice no. Account Terms Post ref. Other purchases costs inwards payable June 5 4346 Fresh Food Markets 5/10, N30 201-2 580 580 12 28488 Foodmart Wholesalers N30 201-1 4,230 4,230 13 7789 Westside Packaging N30 201-4 4,985 59 5,044 24 19356 Italian Store N30 201-3 5,359 22 5,381 10,169 4,985 15,235 500 v 520 v 540 v 200 v CASH PAYMENTS JOURNAL Page: 12 Debits Credits Date Account Cheque no. Post ref. Accounts Other Cash Discount payable received June 1 Rent expense 1001 545 2,165 2,165June 1 Rent expense 1001 645 2,165 2,165 2 Italian Store 1002 201-3 933 933 3 Wages expense 1003 670 1,396 PAYG withholding payable 210 -209 1, 187 4 Foodmart Wholesalers 1004 201-1 989 989 4 Fresh Food Markets 1005 201-2 320 304 16 11 Fresh Food Markets 1006 201-2 580 551 29 17 Wages expense 1007 670 1,396 PAYG withholding payable 210 -209 1,187 17 Superannuateon payable 1008 220 258 258 24 Electricity and gas expense 1009 620 469 469 27 Owner's drawings 1010 310 3,420 3,420 30 Motor vehicles expense 1011 635 329 329 30 Bank loan BS 280 900 900 30 Bank charges BS 610 68 68 2,822 9,983 12,760 45 200 100 v 420 v CASH RECEIPTS JOURNAL Page: 14 Debits Credits Account Post Date Discount Sales Accounts ref. Cash income receivable Other given June 3 Sales income 2,505 2,505 10 Sales income 3,632 3,332 Princess May Theatre 101-4 300 17 Sales income 4,330 3,910 Port City Motors 101-3 420 24 Sales income 6,089 4,13624 Sales income 6,089 4,136 Angel Sailors Club 101-1 217 2,170 Sales income 3,134 3,134 19,690 217 17,017 2,890 100 v 530 v 400 v 200 v GENERAL JOURNAL Page: 20 Date Description Post ref. Debit Credit June 15 Accounts payable 200/201-1 327 Purchase returns and allowances 510 327 (Adjustment note 28498 received from Foodmart Wholesalers) June 30 Telephone expense 660 312 Accounts payable 200/201-5 312 (Record telephone expense owing to Telstra for June, invoice no. 289467)