Question 5

Cathy Smythe, who trades as Cathy's Corner, uses the following journals in her business: general, cash receipts, cash payments, sales and purchases. The control account for the accounts receivable in the general ledger at 1 June 2019 (with posting references omitted) is summarised below.

Accounts receivable control
2019			2019
1/6		104,740	9/6		6,692	*
21/6		6,712	18/6		673
30/6		118,800	26/6		6,712
			30/6		87,100

*(Promissory note due 18/10) Set out below are the only two subsidiary ledger accounts for receivables affected by general journal entries during June.

L. Jones
Date		Post ref.		Debit		Credit		Balance
2019
June 1								(673	)
8		SJ5		1,564				891
18		GJ7				673		218

G. Lyons
Date		Post ref.		Debit		Credit		Balance
2019
June 1								6,692
9		GJ7				6,692
22		CPJ8		6,712				6,712
26		GJ7				6,712

A.

State the posting references for the entries for June in the accounts receivable control account. (Post entries in the order displayed in the problem statement. Leave blank any fields following your answers that do not require an entry. For example, if there are two rows for entries, and only one entry is required, enter your answer in the first row and leave the second row blank. Round answers to 0 decimal places, e.g. 5,275.)

Accounts receivable control
2019		2019
1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d		1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d
1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d		1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d
1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d		1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d
1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d		1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d
1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d		1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d
1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d		1/6 Balance9/6 GJ718/6 GJ721/6 CPJ826/6 GJ730/6 SJ530/6 CRJ30/6 Balance c/d30/6 Balance b/d