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Schedule of Accounts Recelvable accounts recelvable subsidiary ledger) begin{tabular}{lr} hline Customer Beltre & Opening Balance B. Santos & $1,200 S. Mahay & 7.000

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Schedule of Accounts Recelvable accounts recelvable subsidiary ledger) \begin{tabular}{lr} \hline Customer Beltre & Opening Balance \\ B. Santos & $1,200 \\ S. Mahay & 7.000 \\ & 3,000 \end{tabular} Schedule of Accounts Payable (from accounts payable subsidiary ledger) R. Moses 12,000 D. Saito 7,000 22 Sell nerchardise on account to 8. Corpas $2,500, imvilie na. 514 , and to R. Beltre $2,000, itivoice na. 515 , 22. Post wil entries to the subsidaryledgers. 23. Send chedes to b Sito and S. Meek for full payment less cath discounth 25 Sell merchandise on accoint to e. Santos 53,000 , invoice no, 516 , and to L. Revere S6,000, invoice na 517 . 27. Purchaye merchandise from D. 50ito514,000, term 1/10,20; D. Posey 53,200 , terms N30, and 5 , Gamei 55,000 . teriss N/30 27. Aost atl entries tathe subidiery ledgerh. 20 Par 5200 cash for othce tupolies. 21. Delly engh ules trom January 21 to January 31 total $21000. Make one journal entry for theie sales. 37. Px sales sataries 54000 and ontee wlaries $2000 (a) 1 Jan. 3 Sell merchandise on account to B. Corpas $3.000, invoice no. 510 , and to . Revere 51.500 , imoice no 511 . 5 Purchase merchandise from 5, Gamel 55,000 and 0. Posey $2,000, terms nde. 7. Receive checks from $ Mahay 53000 and 8.5ant05$2,000 after discount period has lopred: 8. Pav freghit on merchandise purchased $220. 9. Send checks to S Meek for $7000 less 2e canh discoent, and to 2.5 sito for 37,000 less 15 sastidiscount. 7. Isue credit of 5300 to I Ficvere toe merchandine returned. 10. Dalycahsales from danuary 2 to danuary 10 total5 14,000 . Make one jourral entry for these sales, 11 Selimerchandise on account ta f. Fieltre 51.200 , involce ne. 512 and to 5 Mahay 5po0 invaice no 513. 12 Pay inte of $1.000 tor danuare 13. Receive ganneet la full from it Conpas and dienere lese cash discounts. is Wisharaw 1800 cash ty M. blotsom for pertional uge. 15 Post all entries to the subsiffary lestoer. 13) Per 5+90 canb tor oflice supchie: Biossom Coiuses a perpetual imentory systere and both an accounts recevable and an accounts payable subsidiary leciger, Balan related to both the general ledger and the pubsidiary ledgers for Blossom are ind icated in the working papers presented below A following are aseries of transactions for Blossem Co. for the monthof Januacy. Crodit sales terns are 2/10, n/30. The cost of all merchandise sold was 60% of the sales price. Schedule of Accounts Recelvable accounts recelvable subsidiary ledger) \begin{tabular}{lr} \hline Customer Beltre & Opening Balance \\ B. Santos & $1,200 \\ S. Mahay & 7.000 \\ & 3,000 \end{tabular} Schedule of Accounts Payable (from accounts payable subsidiary ledger) R. Moses 12,000 D. Saito 7,000 22 Sell nerchardise on account to 8. Corpas $2,500, imvilie na. 514 , and to R. Beltre $2,000, itivoice na. 515 , 22. Post wil entries to the subsidaryledgers. 23. Send chedes to b Sito and S. Meek for full payment less cath discounth 25 Sell merchandise on accoint to e. Santos 53,000 , invoice no, 516 , and to L. Revere S6,000, invoice na 517 . 27. Purchaye merchandise from D. 50ito514,000, term 1/10,20; D. Posey 53,200 , terms N30, and 5 , Gamei 55,000 . teriss N/30 27. Aost atl entries tathe subidiery ledgerh. 20 Par 5200 cash for othce tupolies. 21. Delly engh ules trom January 21 to January 31 total $21000. Make one journal entry for theie sales. 37. Px sales sataries 54000 and ontee wlaries $2000 (a) 1 Jan. 3 Sell merchandise on account to B. Corpas $3.000, invoice no. 510 , and to . Revere 51.500 , imoice no 511 . 5 Purchase merchandise from 5, Gamel 55,000 and 0. Posey $2,000, terms nde. 7. Receive checks from $ Mahay 53000 and 8.5ant05$2,000 after discount period has lopred: 8. Pav freghit on merchandise purchased $220. 9. Send checks to S Meek for $7000 less 2e canh discoent, and to 2.5 sito for 37,000 less 15 sastidiscount. 7. Isue credit of 5300 to I Ficvere toe merchandine returned. 10. Dalycahsales from danuary 2 to danuary 10 total5 14,000 . Make one jourral entry for these sales, 11 Selimerchandise on account ta f. Fieltre 51.200 , involce ne. 512 and to 5 Mahay 5po0 invaice no 513. 12 Pay inte of $1.000 tor danuare 13. Receive ganneet la full from it Conpas and dienere lese cash discounts. is Wisharaw 1800 cash ty M. blotsom for pertional uge. 15 Post all entries to the subsiffary lestoer. 13) Per 5+90 canb tor oflice supchie: Biossom Coiuses a perpetual imentory systere and both an accounts recevable and an accounts payable subsidiary leciger, Balan related to both the general ledger and the pubsidiary ledgers for Blossom are ind icated in the working papers presented below A following are aseries of transactions for Blossem Co. for the monthof Januacy. Crodit sales terns are 2/10, n/30. The cost of all merchandise sold was 60% of the sales price

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