Required:

Open the general ledger accounts and enter the balances as of April $1,20$X$1.$

Record the transactions in a sales journal, a cash receipts journal, and a general journal.

Post the entries from the general journal to the general ledger.

Post the column totals from the special journals to the proper general ledger accounts.

Prepare the heading and the Revenue section of the firm's income statement for the month ended April $30.$

Analyze:

What total sales on account were made in the month of April, prior to any returns or allowances?