Ref	DATE	TRANSACTION	AMOUNT	ACCOUNT
1	4/3/XX	Filled car with fuel-paid cash	32.80	Motor vehicle expenses
2	5/3/xx	Cash sale	156.99	Sales
3	6/3/xx	Invoice sale (R Smith)	1999	Sales
4	6/3/xx	Cash sale	1899	Stationery
5	6/3/xx	Copy paper-paid cash	11.50	Stationery
6	11/3/xx	Filled car with fuel-paid cash	28.50	Motor Vehicle expense
7	11/3/xx	Cash sale	1275	Sale
8	13/3/xx	Copy paper-paid cash	11.50	Stationery
9	13/3/xx	Invoice sale (W Jones)	3450	Sale
10	17/3/xx	Filled car with fuel-paid cash	31.75	Motor Vehicle expense
11	19/3/xx	Cash sale	64.99	Sales
12	20/3/xx	Rent-paid cash	350.00	Rent
13	25/3/xx	Filled car with fuel-paid cash	18.25	Motor vehicle expense
14	26/3/xx	Cash sale	1999	Sales
15	25/3/xx	Interest received	1.89	Interest
16	28/3/xx	Payment received for invoice sale	3450	Account Receivable

Prepare the general ledger entries using the worksheet.:

General Ledger

DATE	DOCKET	DETAILS	POST REF	DEBIT	CREDIT
	GJ-1-1
	GJ-1-2
	GJ-1-3
	GJ-1-4
	GJ-1-5
	GJ-1-6
	GJ-1-7
	GJ-1-8
	GJ-1-9
	GJ-1-10

	GJ-1-11
	GJ-1-12
	GJ-1-13
	GJ-1-14
	GJ-1-15
	GJ-1-16
	GJ-1-17

Debtors ledger

R SMITH
DATE	DOCKET	DETAILS	POST REF	DEBIT	CREDIT	BALANCE
		OPENING BALANCE
		CLOSING BALANCE

W JONES
DATE	DOCKET	DETAILS	POST REF	DEBIT	CREDIT	BALANCE
		OPENING BALANCE
		CLOSING BALANCE

Trade Debtors Schedule

OPENING BALANCE	0.00
CLOSING BALANCE

Prepare a trial balance for the accounts.

Trial Balance

ACCOUNT	DR	CR