Sales Journal Account Amount Jack Hertz 7,400 Trudy Stone 16,800 Dave Waylon 2, Total 26,200 Purchases Journal Account Amount Grass Corp. 10,800 Sulter Inc. 9,800 McGrew Company 3,400 Total 23,200 Debit Credit 600 600 General Journal Sales Returns and Allowances Accounts Receivable-Jack Hertz Customer returned merchandise Accounts Payable-Grass Corp. Purchase Returns and Allowances Returned merchandise 1,500 1,500 Sales Journal Account Amount Jack Hertz 7,400 Trudy Stone 16,800 Dave Waylon 2, Total 26,200 Purchases Journal Account Amount Grass Corp. 10,800 Sulter Inc. 9,800 McGrew Company 3,400 Total 23,200 Debit Credit 600 600 General Journal Sales Returns and Allowances Accounts Receivable-Jack Hertz Customer returned merchandise Accounts Payable-Grass Corp. Purchase Returns and Allowances Returned merchandise 1,500 1,500