SALES JOURNAL Date Accounts Debited Terms Accounts Receivable (Dr) Sales (Cr) RM 2018 May 5 ALI TRADING 7 LIM TRADING 13 ABDUL 19 SYAF TRADING 31 Total 2/10, n/30 2/10, n/30 2/15, n/30 2/10, n/30 45,000 25,000 7,500 35,000 112,500 PURCHASE JOURNAL Account Credited Terms Date Purchase (Dr) Accounts Payable (Cr) RM 2018 May 3 JING TRADING 11 POP TRADING 23 LILI TRADING 26 LOLO TRADING Total 2/10, n/30 2/10, n/30 2/10, n/30 2/15, n/30 30,000 20,000 15,000 25,000 90,000 31 CASH RECEIPTS JOURNAL Date Account Credited Cash (Dr) RM Bank (Dr) RM Sales Discount (Dr) RM 200,000 44,100 900 2018 May 1 Capital 10 Account Receivable - ALI TRADING 12 Account Receivable - LIM TRADING 28 Account Receivable - SYAF TRADING 31 Total 24,500 500 34,300 700 302,900 2,100 CASH PAYMENTS JOURNAL Date Account Debited Cash (Cr) RM Bank (Cr) RM Purchase Discount(Cr) RM 29,400 600 500 2018 May 12 Account Payable- JING TRADING 17 Utilities Expense 18 Salaries Expense 20 Account Payable- POP TRADING 31 Total 5,500 19,600 400 500 54,500 1,000 GENERAL JOURNAL Date Accounts Titles and Explanation Debit RM Credit RM 2018 May 2 Vehicle 75,000 75,000 7,500 7,500 Notes payable (Bought a vehicle from TOYOTA) 14 Furniture Capital (Brought in furniture into business) 16 Sales returns and allowances Account Receivable - ABDUL (Customer returned goods ) 25 Account Payable - Lili Trading Purchase returns and allowances (Returned goods to seller) 500 500 900 900 QUESTION : 1) Prepare general ledger (in columnar form)