SUBSIDIARY LEDGERS Account: ARC - Jandesh's Hot Spot Account No. 110-3 Date Ref. Debit Credit Balance May Description 31 Balance 10 Credit sale 19 Sales return Jun SJ 7.220 14,878 DR 22.098 DR 20,578 DR Jun GJ 1,520 Jun Jun Jun Jun > (Q=620-100.C GENERAL LEDGER Account: Cash at Bank Account No. 100 Date Ref. Debit Credit Description 31 Balance Balance 66,470 DR May Jun Jun Jun (Q=620-110.Accts Account: ARC - Accounts Receivable Control Account No. 110 Date Description Ref. Debit Credit Balance May 31 Balance 29.855 DR Jun 19 Sales return from Jandesh's Hot Spot GJ 1.520 28.335 DR Jun V Jun > Jun (Q=620-120.1 Account: Inventory Account No. 120 2 Date Ref. Debit Credit Balance May Description 31 Balance 19 Sales return from Jandesh's Hot Spot 80.334 DR 81,254 DR Jun GJ 920 Jun Jun Jun Jun > (Q=620-100.C GENERAL LEDGER Account: Cash at Bank Account No. 100 Date Ref. Debit Credit Description 31 Balance Balance 66,470 DR May Jun Jun Jun (Q=620-110.Accts Account: ARC - Accounts Receivable Control Account No. 110 Date Description Ref. Debit Credit Balance May 31 Balance 29.855 DR Jun 19 Sales return from Jandesh's Hot Spot GJ 1.520 28.335 DR Jun V Jun > Jun (Q=620-120.1 Account: Inventory Account No. 120 2 Date Ref. Debit Credit Balance May Description 31 Balance 19 Sales return from Jandesh's Hot Spot 80.334 DR 81,254 DR Jun GJ 920 Jun Jun