Required:

a. Total and post the journals to T accounts for the general ledger and the accounts receivable ledger and accounts payable ledgers. Enter the amounts in the accounts payable ledger in the chronological order.

ACCOUNTS RECEIVABLE LEDGER
Anderson Company				J. L. Anthony						F. A. Baumann
C. A. Goldschmidt			Gray and Malo				R.T. Holcomb			Mercer Mobil
GENERAL LEDGER
Accounts Receivable 113				Accounts Payable 212						Sales 411
										Purchases 511
										Freight In 514
ACCOUNTS PAYABLE LEDGER
Archer Mfg. Co.				Colter, Inc.						Delaney and Cox
						Bal.
Spence Products Co.				Thomas and Son						L. C. Walter

b. Complete a schedule of accounts receivable for October 31, 20--. Compare the total of the balances in the schedule of accounts receivable with the balance of Accounts Receivable in the general ledger to verify your work. Round your answers to the nearest cent.

Kelley Company
Schedule of Accounts Receivable
October 31, 20--
	$
Total Accounts Receivable	$

c. Complete a schedule of accounts payable for October 31, 20--. Compare the total of the balances in the schedule of accounts payable with the balance of Accounts Payable in the general ledger to verify your work. Round your answers to the nearest cent.

Kelley Company
Schedule of Accounts Payable
October 31, 20--
	$
Total Accounts Payable	$