Record the January transactions in the appropriate journal: sales, purchases, cash receipts, cash payments and general.

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Geeta's Fumiture Pty Ltd has the following opening account balances in its general and subsidiary ledyer on 1 January, All counts have nomal debit and credit balances General Ledger Account Number Jawy Account The Opera 101 64.350.00 112 Account Receive 23,400.00 115 Comme 70.200.00 120 Inventory 2.400.00 125 Office Supplies 130 Preparere 3.600.00 157 Equipment 11,610.00 155 Accu Depreciation 2.700.00 201 Account Payit 63,000.00 301 P. Grete Capital 141,800.00 en 11 13 15 16 Armurerie Style Customer January Opening Creditor Jay 1 Opening Barom Couch Oy 2.700.00 56.200.00 Table Tops Las 13.500.00 27000.00 Lowell Oars 7200.00 Nordin Office Furniture 18.300.00 3 Seil inventory on credit to The Furniture Warehouse 75,580, invoice no. 510, and Beautiful Homes Lad 3.240, invoice no. 511. 5 Purchase inventory from Walden & Co. 15.400 and D. Landel 3.960. 7 Receive cheques for 7200 from Lowell Chairs and 13,600 from Table Tops Lid. Discount allowed 772 and 136, respectively 8 Paytroight on inventory purchased 1324 Send cheques to Leo Importers for M16,200 and Nordin Office Furniture for F19,800. Discount received P162 and 7297 respectively Issue credit note for P540 to Beautiful Homes Ltd for inventory returned (goods were not damaged and were retumed to inventory). 10 Summary cash sales total 727.900 Set inventory on credit to Couch City for 72,340, invoice no. 512, and to Lowel Chairs 1,620, invoice no. 513 12 Pay rent of P1800 for January Receive payment in full from The Furniture Warehouse and East Homes Ltd. Withdraw 71.440 cash by P. Grets for personal use. Purchase inventory from Nordin Office Furniture for Ps27,000, from Loe Importers for 725,580, and from Walden & Co. for 92.700 Pay 1720 cash for office supplies. Retum 360 of inventory to Lee Importers and receive credit 20 Summary cash sales total 31,500 Send cheque to Ikeah in payment of balance due Receive payment in from Lowell Chairs, discount allowed 7162 22 Seit inventary on credit to The Furniture Warohouse for 13.060, invoke no. 514, and to Couch Cay for P1.440, invoice no. 515 Sond cheques to Nordin Office Furniture and Lee Importers in full payment 25 Sell inventory on credit to Table Tops Lad for P5,300, invoice no. 516. and to Beautih Homes Lid 27 Purchase inventory from Nordin Office Furniture for 26, 100, from D. Landet for 2.100, and from Wilden & Co. for 15.040. 28 Pay P360 cash for office supplies. 31 Summary cash sales total 38.340. 31 Pay sales salaries of 77.740 and office salaries of 580 31 Received 1770.200 commission revenue owing at the end of December 2017 The chart of accounts includes the following accounts: 306 P. Greta Drawings. 350 Profit or Loss Summary. 401 Sales. 412 Sales Returns and Allowances, 415 Discount Received, 417 Commissions Revenue 510 Purchases, 512 Purchases Returns and Allowances. 516 Freight Irwards. 627 Sales Salaries Expense 711 Depreciation Expense. 722 Insurance Expense, 725 Discount Allowed, 727 Office Salaries Expense. 728 Office Supplies Expense and 729 Rent Experise Required Record the January transactions in the appropriate joumat: selos, purchases, cash receipts, cast payments and 17 18 21 21 23 en las general and history den! January, Alcobavedebandere belancer General Ledger A - 130000 3.000 101 C 112 Acourse 115 cm 120 many 125 32.400.00 300.00 18 158 Armen 201 Accu 1 . 2.700.00 2.000.00 141.00 Opere ace Couch - 16:20:00 Tele 13500.00 h 27.000.00 Lowel 7.200.00 Nord Oficut Jor 3 Se inventory on credit to The Furniture Warehouse 15.580, Invoice no. 510 and Beaut Home 20 inosi Purchase try tom Wolle & Co.400 and Landel Som will had 3.800 Tops Deco 8 Paytregon invertory purchased 9 Send us to Lee Importers to P16,200 and Nordin Ofice Furniture for F.000. Dlacourt de andre tasue credit note for 540 Best Homes Lid for inventory returned goods were not damaged and were returned to invertory 10 Summary cash 27.900 11 Sell Inventory on credo Couch Cay to 2.340, invico no 512, and to Lowel Ch. 12 PO 13 Recovery from The Future Wand a Homes 15 Window 140ch by. Dette for personal 16 Pure W27.000 hom oporter 560 and from 18 Remselvertory Lemporters and receive credit Focenter och 20 Sumarych sales tot 31,500 21 Send cheque to win payment of the 21 Receive payment in thom Lowell Chairs, discount slowed P12 Selinventory on credit to The Future Warehouse for 5.000. Invoice no 5 and to Couch Cly for 1.440, invoice no. 515. 23 Send cheques to Nordin Ofice Future and Lee importers in payment 25 Set inventory and Table Tops Lad for P-300 no 516, and to Be Homes for Poso. In no 17 Purchase inventory from Nordin Office Furniture for 726.100.from D. Landell for P2.160 and From Walden & Co. for 5040 Pay Socks for alle per 31 Sumarychlo 300 31 Paysales salaries of 77.740 and office salaries of 4,880 31 Poved 70-200 commission revenue wing at the end of December 2017 The chart of accounts includes the following accounts 300 P. Greta Drawings 360 Profit Or Loss Summary Purchases Returns and Alowances, 516 Freights, 627 Sales Salories Expense. 7:1 Deprecation Expense T22 Trance Expert, T25 Discount Alowed. T27 Olie Saarexpert. 7 Office Supplies Expense 79 Port Export Record the January transactions in oppropriate jumat sales, purchases con receipts cash payments and general Post the journaliste per and bay leder uw accounts should be added and numbered in an orderly fashion as needed Prepare a trial balance as at 31 January 2018 using a worksheet Complete the worksheet using the following additional information 2 3 Annual depreciation on the equipment is 2700 4 Commons revenue 730.000 hascored during my Press for January and a classified men offranca position at the end of January lel Prepare and post the adjusting and closing entries Prepare a post closing trial balance, and determine whether the subsidiary edgesagree with the control accounts in the general lediger Greta's Fumiture Pty Ltd has the following opening account balances in its general and subsidiary ledgers on 1 anuary. All accounts have normal debit and credit balances. General Ledger Account Number Account Title January 1 Opening Balance 101 P 112 115 120 125 130 157 Cash Accounts Receivable Commisions Receivable Inventory Office Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Accounts Payable P. Greta, Capital 64,350.00 23,400.00 70,200.00 32,400.00 1,800.00 3,600.00 11,610.00 2,700.00 63,000.00 141,660.00 158 201 301 Accounts Receivable Subsidiary Ledger Customer January 1 Opening Balances Couch City 2,700.00 Table Tops Ltd 13,500.00 Lowell Chairs 7,200.00 Accounts Payable Subsidiary Ledger January 1 Opening Creditor Balances Lee Importers 16,200.00 Ikeah 27,000.00 Nordin Office Furniture 19,800.00 Jan. 3 8 9 9 10 12 13 15 16 Sell inventory on credit to The Furniture Warehouse 15,580, invoice no. 510, and Beautiful Homes Ltd P3,240, invoice no. 511. Purchase inventory from Walden & Co. P5,400 and D. Landell P3,960. 7 Receive cheques for 7200 from Lowell Chairs and $3,600 from Table Tops Ltd. Discount allowed 172 and P36, respectively. Pay freight on inventory purchased P324. Send cheques to Lee Importers for P16,200 and Nordin Office Furniture for P19,800. Discount received P162 and P297 respectively. Issue credit note for P540 to Beautiful Homes Ltd for inventory returned (goods were not damaged and were returned to inventory). Summary cash sales total 127,900. 11 Sell inventory on credit to Couch City for 82,340, invoice no. 512, and to Lowell Chairs P1,620, invoice no. 513 Pay rent of P1,800 for January Receive payment in full from The Furniture Warehouse and Beautiful Homes Ltd. Withdraw P1,440 cash by P. Greta for personal use. Purchase inventory from Nordin Office Furniture for $27,000, from Lee Importers for P25,560, and from Walden & Co. for P2,700. 17 Pay 1720 cash for office supplies. 18 Return P360 of inventory to Lee Importers and receive credit. 20 Summary cash sales total 31,500. 21 Send cheque to Ikeah in payment of balance due. 21 Receive payment in full from Lowell Chairs, discount allowed 162. Sell inventory on credit to The Furniture Warehouse for P3,060, invoice no. 514, and to Couch City for P1.440, invoice no. 515. 23 Send cheques to Nordin Office Furniture and Lee Importers in full payment Sell inventory on credit to Table Tops Ltd for 16,300, invoice no. 516, and to Beautiful Homes Ltd for P10,980, invoice no. 517. Purchase inventory from Nordin Office Furniture for P26, 100, from D. Landell for P2,160, and from Walden & Co. for 15,040. 28 Pay P360 cash for office supplies. 31 Summary cash sales total 138,340. Pay sales salaries of 77740 and office salaries of P4,680, Received 170,200 commission revenue owing at the end of December 2017 22 25 27 31 31 The chart of accounts includes the following accounts: 306 P. Greta Drawings, 350 Profit or Loss Summary, 401 Sales, 412 Sales Returns and Allowances, 415 Discount Received, 417 Commissions Revenue, 510 Purchases, 512 Purchases Returns and Allowances, 516 Freight Inwards, 627 Sales Salaries Expense, 711 Depreciation Expense, 722 Insurance Expense, 725 Discount Allowed, 727 Office Salaries Expense, 728 Office Supplies Expense and 729 Rent Expense. Required (a) Record the January transactions in the appropriate journal: sales, purchases, cash receipts, cash payments and general. Greta's Furniture Pty Ltd has the following opening account balances in its general and subsidiary led January. All accounts have normal debit and credit balances. General Ledger Account Number Account Title January 1 Opening Balance 101 112 115 120 125 130 157 158 201 Cash Accounts Receivable Commisions Receivable Inventory Office Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Accounts Payable P. Greta, Capital P 64,350.00 23,400.00 70,200.00 32,400.00 1,800.00 3,600.00 11,610.00 2,700.00 63,000.00 141,660.00 301 Jan. 8 9 9 12 13 16 3 Sell inventory on credit to The Furniture Warehouse P5,580, invoice no. 510, and Beautiful Homes Ltd 23,240, invoice no. 511. 5 Purchase inventory from Walden & Co. P5,400 and D. Landell P3,960. 7 Receive cheques for P7200 from Lowell Chairs and P3,600 from Table Tops Ltd. Discount allowed 272 and P36, respectively. Pay freight on inventory purchased P324. Send cheques to Lee Importers for P16,200 and Nordin Office Furniture for P19,800. Discount received P162 and P297 respectively. Issue credit note for P540 to Beautiful Homes Ltd for inventory returned (goods were not damaged and were returned to inventory). 10 Summary cash sales total P27,900. 11 Sell inventory on credit to Couch City for 12,340, invoice no. 512, and to Lowell Chairs 21,620, invoice no. 513. Pay rent of P1,800 for January. Receive payment in full from The Furniture Warehouse and Beautiful Homes Ltd. 15 Withdraw 11,440 cash by P. Greta for personal use. Purchase inventory from Nordin Office Furniture forp$27,000, from Lee Importers for P25,560, and from Walden & Co. for P2,700. 17 Pay P720 cash for office supplies. 18 Return P360 of inventory to Lee Importers and receive credit 20 Summary cash sales total P31,500. 21 Send cheque to Ikeah in payment of balance due. 21 Receive payment in full from Lowell Chairs, discount allowed P162. 22 Sell inventory on credit to The Furniture Warehouse for P3,060, invoice no. 514, and to Couch City for P1,440, invoice no. 515. 23 Send cheques to Nordin Office Furniture and Lee Importers in full payment. 25 Sell inventory on credit to Table Tops Ltd for P6,300, invoice no. 516, and to Beautiful Homes Ltd for P10,980, invoice no. 517. 27 Purchase inventory from Nordin Office Furniture for P26, 100, from D. Landell for P2,160, and from Walden & Co. for P5,040. 28 Pay P360 cash for office supplies. Summary cash sales total 38,340. 31 Pay sales salaries of P7,740 and office salaries of P4,680. 31 Received P70,200 commission revenue owing at the end of December 2017. 31 The chart of accounts includes the following accounts: 306 P. Greta Drawings, 350 Profit or Loss Summary, 401 Sales, 412 Sales Returns and Allowances, 415 Discount Received, 417 Commissions Revenue, 510 Purchases, 512 Purchases Returns and Allowances, 516 Freight Inwards, 627 Sales Salaries Expense, 711 Depreciation Expense, 722 Insurance Expense, 725 Discount Allowed, 727 Office Salaries Expense, 728 Office Supplies Expense and 729 Rent Expense. Required (a) Record the January transactions in the appropriate journal: sales, purchases, cash receipts, cash payments and general. (b) Post the journals to the general and subsidiary ledgers. New accounts should be added and numbered in an orderly fashion as needed. (c) Prepare a trial balance as at 31 January 2018 using a worksheet. Complete the worksheet using the following additional information. 1. Office supplies at 31 January total P900. 2. Insurance cover expires on 31 October 2018. 3. Annual depreciation on the equipment is P2,700. 4. Commissions revenue of P39,600 has accrued during January. 5. Inventory at 31 January is P28,800. (d) Prepare a fully classified statement of profit or loss for January and a classified statement of financial position at the end of January (e) Prepare and post the adjusting and closing entries. (1) Prepare a post-closing trial balance, and determine whether the subsidiary ledgers agree with the control accounts in the general ledger. Geeta's Fumiture Pty Ltd has the following opening account balances in its general and subsidiary ledyer on 1 January, All counts have nomal debit and credit balances General Ledger Account Number Jawy Account The Opera 101 64.350.00 112 Account Receive 23,400.00 115 Comme 70.200.00 120 Inventory 2.400.00 125 Office Supplies 130 Preparere 3.600.00 157 Equipment 11,610.00 155 Accu Depreciation 2.700.00 201 Account Payit 63,000.00 301 P. Grete Capital 141,800.00 en 11 13 15 16 Armurerie Style Customer January Opening Creditor Jay 1 Opening Barom Couch Oy 2.700.00 56.200.00 Table Tops Las 13.500.00 27000.00 Lowell Oars 7200.00 Nordin Office Furniture 18.300.00 3 Seil inventory on credit to The Furniture Warehouse 75,580, invoice no. 510, and Beautiful Homes Lad 3.240, invoice no. 511. 5 Purchase inventory from Walden & Co. 15.400 and D. Landel 3.960. 7 Receive cheques for 7200 from Lowell Chairs and 13,600 from Table Tops Lid. Discount allowed 772 and 136, respectively 8 Paytroight on inventory purchased 1324 Send cheques to Leo Importers for M16,200 and Nordin Office Furniture for F19,800. Discount received P162 and 7297 respectively Issue credit note for P540 to Beautiful Homes Ltd for inventory returned (goods were not damaged and were retumed to inventory). 10 Summary cash sales total 727.900 Set inventory on credit to Couch City for 72,340, invoice no. 512, and to Lowel Chairs 1,620, invoice no. 513 12 Pay rent of P1800 for January Receive payment in full from The Furniture Warehouse and East Homes Ltd. Withdraw 71.440 cash by P. Grets for personal use. Purchase inventory from Nordin Office Furniture for Ps27,000, from Loe Importers for 725,580, and from Walden & Co. for 92.700 Pay 1720 cash for office supplies. Retum 360 of inventory to Lee Importers and receive credit 20 Summary cash sales total 31,500 Send cheque to Ikeah in payment of balance due Receive payment in from Lowell Chairs, discount allowed 7162 22 Seit inventary on credit to The Furniture Warohouse for 13.060, invoke no. 514, and to Couch Cay for P1.440, invoice no. 515 Sond cheques to Nordin Office Furniture and Lee Importers in full payment 25 Sell inventory on credit to Table Tops Lad for P5,300, invoice no. 516. and to Beautih Homes Lid 27 Purchase inventory from Nordin Office Furniture for 26, 100, from D. Landet for 2.100, and from Wilden & Co. for 15.040. 28 Pay P360 cash for office supplies. 31 Summary cash sales total 38.340. 31 Pay sales salaries of 77.740 and office salaries of 580 31 Received 1770.200 commission revenue owing at the end of December 2017 The chart of accounts includes the following accounts: 306 P. Greta Drawings. 350 Profit or Loss Summary. 401 Sales. 412 Sales Returns and Allowances, 415 Discount Received, 417 Commissions Revenue 510 Purchases, 512 Purchases Returns and Allowances. 516 Freight Irwards. 627 Sales Salaries Expense 711 Depreciation Expense. 722 Insurance Expense, 725 Discount Allowed, 727 Office Salaries Expense. 728 Office Supplies Expense and 729 Rent Experise Required Record the January transactions in the appropriate joumat: selos, purchases, cash receipts, cast payments and 17 18 21 21 23 en las general and history den! January, Alcobavedebandere belancer General Ledger A - 130000 3.000 101 C 112 Acourse 115 cm 120 many 125 32.400.00 300.00 18 158 Armen 201 Accu 1 . 2.700.00 2.000.00 141.00 Opere ace Couch - 16:20:00 Tele 13500.00 h 27.000.00 Lowel 7.200.00 Nord Oficut Jor 3 Se inventory on credit to The Furniture Warehouse 15.580, Invoice no. 510 and Beaut Home 20 inosi Purchase try tom Wolle & Co.400 and Landel Som will had 3.800 Tops Deco 8 Paytregon invertory purchased 9 Send us to Lee Importers to P16,200 and Nordin Ofice Furniture for F.000. Dlacourt de andre tasue credit note for 540 Best Homes Lid for inventory returned goods were not damaged and were returned to invertory 10 Summary cash 27.900 11 Sell Inventory on credo Couch Cay to 2.340, invico no 512, and to Lowel Ch. 12 PO 13 Recovery from The Future Wand a Homes 15 Window 140ch by. Dette for personal 16 Pure W27.000 hom oporter 560 and from 18 Remselvertory Lemporters and receive credit Focenter och 20 Sumarych sales tot 31,500 21 Send cheque to win payment of the 21 Receive payment in thom Lowell Chairs, discount slowed P12 Selinventory on credit to The Future Warehouse for 5.000. Invoice no 5 and to Couch Cly for 1.440, invoice no. 515. 23 Send cheques to Nordin Ofice Future and Lee importers in payment 25 Set inventory and Table Tops Lad for P-300 no 516, and to Be Homes for Poso. In no 17 Purchase inventory from Nordin Office Furniture for 726.100.from D. Landell for P2.160 and From Walden & Co. for 5040 Pay Socks for alle per 31 Sumarychlo 300 31 Paysales salaries of 77.740 and office salaries of 4,880 31 Poved 70-200 commission revenue wing at the end of December 2017 The chart of accounts includes the following accounts 300 P. Greta Drawings 360 Profit Or Loss Summary Purchases Returns and Alowances, 516 Freights, 627 Sales Salories Expense. 7:1 Deprecation Expense T22 Trance Expert, T25 Discount Alowed. T27 Olie Saarexpert. 7 Office Supplies Expense 79 Port Export Record the January transactions in oppropriate jumat sales, purchases con receipts cash payments and general Post the journaliste per and bay leder uw accounts should be added and numbered in an orderly fashion as needed Prepare a trial balance as at 31 January 2018 using a worksheet Complete the worksheet using the following additional information 2 3 Annual depreciation on the equipment is 2700 4 Commons revenue 730.000 hascored during my Press for January and a classified men offranca position at the end of January lel Prepare and post the adjusting and closing entries Prepare a post closing trial balance, and determine whether the subsidiary edgesagree with the control accounts in the general lediger Greta's Fumiture Pty Ltd has the following opening account balances in its general and subsidiary ledgers on 1 anuary. All accounts have normal debit and credit balances. General Ledger Account Number Account Title January 1 Opening Balance 101 P 112 115 120 125 130 157 Cash Accounts Receivable Commisions Receivable Inventory Office Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Accounts Payable P. Greta, Capital 64,350.00 23,400.00 70,200.00 32,400.00 1,800.00 3,600.00 11,610.00 2,700.00 63,000.00 141,660.00 158 201 301 Accounts Receivable Subsidiary Ledger Customer January 1 Opening Balances Couch City 2,700.00 Table Tops Ltd 13,500.00 Lowell Chairs 7,200.00 Accounts Payable Subsidiary Ledger January 1 Opening Creditor Balances Lee Importers 16,200.00 Ikeah 27,000.00 Nordin Office Furniture 19,800.00 Jan. 3 8 9 9 10 12 13 15 16 Sell inventory on credit to The Furniture Warehouse 15,580, invoice no. 510, and Beautiful Homes Ltd P3,240, invoice no. 511. Purchase inventory from Walden & Co. P5,400 and D. Landell P3,960. 7 Receive cheques for 7200 from Lowell Chairs and $3,600 from Table Tops Ltd. Discount allowed 172 and P36, respectively. Pay freight on inventory purchased P324. Send cheques to Lee Importers for P16,200 and Nordin Office Furniture for P19,800. Discount received P162 and P297 respectively. Issue credit note for P540 to Beautiful Homes Ltd for inventory returned (goods were not damaged and were returned to inventory). Summary cash sales total 127,900. 11 Sell inventory on credit to Couch City for 82,340, invoice no. 512, and to Lowell Chairs P1,620, invoice no. 513 Pay rent of P1,800 for January Receive payment in full from The Furniture Warehouse and Beautiful Homes Ltd. Withdraw P1,440 cash by P. Greta for personal use. Purchase inventory from Nordin Office Furniture for $27,000, from Lee Importers for P25,560, and from Walden & Co. for P2,700. 17 Pay 1720 cash for office supplies. 18 Return P360 of inventory to Lee Importers and receive credit. 20 Summary cash sales total 31,500. 21 Send cheque to Ikeah in payment of balance due. 21 Receive payment in full from Lowell Chairs, discount allowed 162. Sell inventory on credit to The Furniture Warehouse for P3,060, invoice no. 514, and to Couch City for P1.440, invoice no. 515. 23 Send cheques to Nordin Office Furniture and Lee Importers in full payment Sell inventory on credit to Table Tops Ltd for 16,300, invoice no. 516, and to Beautiful Homes Ltd for P10,980, invoice no. 517. Purchase inventory from Nordin Office Furniture for P26, 100, from D. Landell for P2,160, and from Walden & Co. for 15,040. 28 Pay P360 cash for office supplies. 31 Summary cash sales total 138,340. Pay sales salaries of 77740 and office salaries of P4,680, Received 170,200 commission revenue owing at the end of December 2017 22 25 27 31 31 The chart of accounts includes the following accounts: 306 P. Greta Drawings, 350 Profit or Loss Summary, 401 Sales, 412 Sales Returns and Allowances, 415 Discount Received, 417 Commissions Revenue, 510 Purchases, 512 Purchases Returns and Allowances, 516 Freight Inwards, 627 Sales Salaries Expense, 711 Depreciation Expense, 722 Insurance Expense, 725 Discount Allowed, 727 Office Salaries Expense, 728 Office Supplies Expense and 729 Rent Expense. Required (a) Record the January transactions in the appropriate journal: sales, purchases, cash receipts, cash payments and general. Greta's Furniture Pty Ltd has the following opening account balances in its general and subsidiary led January. All accounts have normal debit and credit balances. General Ledger Account Number Account Title January 1 Opening Balance 101 112 115 120 125 130 157 158 201 Cash Accounts Receivable Commisions Receivable Inventory Office Supplies Prepaid Insurance Equipment Accumulated Depreciation - Equipment Accounts Payable P. Greta, Capital P 64,350.00 23,400.00 70,200.00 32,400.00 1,800.00 3,600.00 11,610.00 2,700.00 63,000.00 141,660.00 301 Jan. 8 9 9 12 13 16 3 Sell inventory on credit to The Furniture Warehouse P5,580, invoice no. 510, and Beautiful Homes Ltd 23,240, invoice no. 511. 5 Purchase inventory from Walden & Co. P5,400 and D. Landell P3,960. 7 Receive cheques for P7200 from Lowell Chairs and P3,600 from Table Tops Ltd. Discount allowed 272 and P36, respectively. Pay freight on inventory purchased P324. Send cheques to Lee Importers for P16,200 and Nordin Office Furniture for P19,800. Discount received P162 and P297 respectively. Issue credit note for P540 to Beautiful Homes Ltd for inventory returned (goods were not damaged and were returned to inventory). 10 Summary cash sales total P27,900. 11 Sell inventory on credit to Couch City for 12,340, invoice no. 512, and to Lowell Chairs 21,620, invoice no. 513. Pay rent of P1,800 for January. Receive payment in full from The Furniture Warehouse and Beautiful Homes Ltd. 15 Withdraw 11,440 cash by P. Greta for personal use. Purchase inventory from Nordin Office Furniture forp$27,000, from Lee Importers for P25,560, and from Walden & Co. for P2,700. 17 Pay P720 cash for office supplies. 18 Return P360 of inventory to Lee Importers and receive credit 20 Summary cash sales total P31,500. 21 Send cheque to Ikeah in payment of balance due. 21 Receive payment in full from Lowell Chairs, discount allowed P162. 22 Sell inventory on credit to The Furniture Warehouse for P3,060, invoice no. 514, and to Couch City for P1,440, invoice no. 515. 23 Send cheques to Nordin Office Furniture and Lee Importers in full payment. 25 Sell inventory on credit to Table Tops Ltd for P6,300, invoice no. 516, and to Beautiful Homes Ltd for P10,980, invoice no. 517. 27 Purchase inventory from Nordin Office Furniture for P26, 100, from D. Landell for P2,160, and from Walden & Co. for P5,040. 28 Pay P360 cash for office supplies. Summary cash sales total 38,340. 31 Pay sales salaries of P7,740 and office salaries of P4,680. 31 Received P70,200 commission revenue owing at the end of December 2017. 31 The chart of accounts includes the following accounts: 306 P. Greta Drawings, 350 Profit or Loss Summary, 401 Sales, 412 Sales Returns and Allowances, 415 Discount Received, 417 Commissions Revenue, 510 Purchases, 512 Purchases Returns and Allowances, 516 Freight Inwards, 627 Sales Salaries Expense, 711 Depreciation Expense, 722 Insurance Expense, 725 Discount Allowed, 727 Office Salaries Expense, 728 Office Supplies Expense and 729 Rent Expense. Required (a) Record the January transactions in the appropriate journal: sales, purchases, cash receipts, cash payments and general. (b) Post the journals to the general and subsidiary ledgers. New accounts should be added and numbered in an orderly fashion as needed. (c) Prepare a trial balance as at 31 January 2018 using a worksheet. Complete the worksheet using the following additional information. 1. Office supplies at 31 January total P900. 2. Insurance cover expires on 31 October 2018. 3. Annual depreciation on the equipment is P2,700. 4. Commissions revenue of P39,600 has accrued during January. 5. Inventory at 31 January is P28,800. (d) Prepare a fully classified statement of profit or loss for January and a classified statement of financial position at the end of January (e) Prepare and post the adjusting and closing entries. (1) Prepare a post-closing trial balance, and determine whether the subsidiary ledgers agree with the control accounts in the general ledger