The chart of accounts of Oriole Company includes the following selected accounts.

112		Accounts Receivable		401		Sales Revenue
120		Inventory		412		Sales Returns and Allowances
126		Supplies		505		Cost of Goods Sold
157		Equipment		610		Advertising Expense
201		Accounts Payable

In July, the following transactions were completed. All purchases and sales were on account. The cost of all merchandise sold was 70% of the sales price.

July 1		Purchased merchandise from Eby Company $8,120.
2		Received freight bill from Shaw Shipping on Eby purchase $400.
3		Made sales to Fort Company $1,570 and to Hefner Bros. $1,720.
5		Purchased merchandise from Getz Company $3,280.
8		Received credit on merchandise returned to Getz Company $320.
13		Purchased store supplies from Dayne Supply $720.
15		Purchased merchandise from Eby Company $3,700 and from Bosco Company $4,200.
16		Made sales to Aybar Company $3,180 and to Hefner Bros. $1,970.
18		Received bill for advertising from Welton Advertisements $590.
21		Sales were made to Fort Company $200 and to Duncan Company $3,110.
22		Granted allowance to Fort Company for merchandise damaged in shipment $60.
24		Purchased merchandise from Getz Company $2,980.
26		Purchased equipment from Dayne Supply $770.
28		Received freight bill from Shaw Shipping on Getz purchase of July 24, $490.
30		Sales were made to Aybar Company $5,850.

Date Account Credited (Debited) Ref. Accounts Payable Cr. July 1 Eby Company 8120 July 2 Shaw Shipping 400 July 5 Getz Company 3280 126 July 13 V Dayne Supply (Supplies) 720 July 15 V Eby Company 3700 July 15 Bosco Company 4200 July 18 Welton Advertisements (Advertising Expense) 610/ 590 July 24 V Getz Company 2980 157/ July 26 Dayne Supply (Equipment) 770 July 28 Shaw Shipping 490 25250 (201) Purchases Journal P1 d) Ref. Accounts Payable Cr. Inventory Dr. Other Accounts Dr. 8120 8120 400 400 3280 3280 126/ 720 720 3700 3700 4200 4200 rtising Expense) 610/ 590 590 2980 2980 157) 770 770 490 490 25250 23170 2080 (201) (120) (X) Sales Journal Accounts Receivable Dr. Sales Revenue Cr. Date Account Debited Ref. July 3 Fort Company 1570 July 3 Hefner Bros. 1720 July 16 V Aybar Company 3180 July 16 Hefner Bros. 1970 July 21 V Fort Company 200 July 21 Duncan Company 3110 July 30 V Aybar Company 5850 17600 (112401) Sales Journal S1 Accounts Receivable Dr. Sales Revenue Cr. Cost of Goods Sold Dr. Inventory Cr. Account Debited Ref. Fort Company 1570 1099 Hefner Bros. 1720 1204 Aybar Company 3180 2226 Hefner Bros. 1970 1379 Fort Company 200 140 Duncan Company 3110 2177 Aybar Company 5850 4095 17600 12320 (112)(401) (505)(120) Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal e presented in the problem.) Date Account Titles and Explanation Debit July 8 Accounts Payable 320 Inventory July 22 V Sales Returns and Allowances 60 Accounts Recelvable it account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order nted in the problem.) Account Titles and Explanation Debit Credit ] Accounts Payable 320 Inventory 320 Sales Returns and Allowances 60 Accounts Receivable 60 extbook and Media in the order oferi pred in the propert) Ceneral Ledger No. 112 Accounts Racalle Explanation Rat. Dabit Credit Balance 1990 Inventory No. 120 Explanational Debit Credit P: No. 126 Supplies Date Explanational Debit Credit Equipment No. 157 Explanational Debit Credit Balance No. 201 Account Payable Explanation et Debit Credit Balance P. Sales Raven No. 401 Explanation at Debit Credit No. 412 Sales Return and Aleance Explanation Real Debit Credit Balance GI Na. sas Cast of Goodie Solid Explanation Rat Debit Credit Balance No. 10 Advertising Expen Explanation at Date Credit Balance P. Laceur Rasuvable Sudaryadgar ON Explanation Real Dabit Credit Balance 3: Fort Company Explanation et Debit Credit Balance GI Aybar Company Date Explanational Debit Credit Balance | Aybar Company Date Explanation et Debit Crede al Duncan Company Explanation Ral Debit Crede Accounts Payable Subhadry Lady Bayne Supply Explanation at Dali Crede P. PE Show Shipping Explanation Rat. Dabit Credit Balance P. P by Company Date Explanation Real Debit Credit Balance P. P. Cats Company Explanation Rat Debit Credit Balance P. GI P. Walton Advertiment Explanation at Debit Credit Balance Beace Company Explanation at Debit Credit Balance P. Date Account Credited (Debited) Ref. Accounts Payable Cr. July 1 Eby Company 8120 July 2 Shaw Shipping 400 July 5 Getz Company 3280 126 July 13 V Dayne Supply (Supplies) 720 July 15 V Eby Company 3700 July 15 Bosco Company 4200 July 18 Welton Advertisements (Advertising Expense) 610/ 590 July 24 V Getz Company 2980 157/ July 26 Dayne Supply (Equipment) 770 July 28 Shaw Shipping 490 25250 (201) Purchases Journal P1 d) Ref. Accounts Payable Cr. Inventory Dr. Other Accounts Dr. 8120 8120 400 400 3280 3280 126/ 720 720 3700 3700 4200 4200 rtising Expense) 610/ 590 590 2980 2980 157) 770 770 490 490 25250 23170 2080 (201) (120) (X) Sales Journal Accounts Receivable Dr. Sales Revenue Cr. Date Account Debited Ref. July 3 Fort Company 1570 July 3 Hefner Bros. 1720 July 16 V Aybar Company 3180 July 16 Hefner Bros. 1970 July 21 V Fort Company 200 July 21 Duncan Company 3110 July 30 V Aybar Company 5850 17600 (112401) Sales Journal S1 Accounts Receivable Dr. Sales Revenue Cr. Cost of Goods Sold Dr. Inventory Cr. Account Debited Ref. Fort Company 1570 1099 Hefner Bros. 1720 1204 Aybar Company 3180 2226 Hefner Bros. 1970 1379 Fort Company 200 140 Duncan Company 3110 2177 Aybar Company 5850 4095 17600 12320 (112)(401) (505)(120) Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal e presented in the problem.) Date Account Titles and Explanation Debit July 8 Accounts Payable 320 Inventory July 22 V Sales Returns and Allowances 60 Accounts Recelvable it account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order nted in the problem.) Account Titles and Explanation Debit Credit ] Accounts Payable 320 Inventory 320 Sales Returns and Allowances 60 Accounts Receivable 60 extbook and Media in the order oferi pred in the propert) Ceneral Ledger No. 112 Accounts Racalle Explanation Rat. Dabit Credit Balance 1990 Inventory No. 120 Explanational Debit Credit P: No. 126 Supplies Date Explanational Debit Credit Equipment No. 157 Explanational Debit Credit Balance No. 201 Account Payable Explanation et Debit Credit Balance P. Sales Raven No. 401 Explanation at Debit Credit No. 412 Sales Return and Aleance Explanation Real Debit Credit Balance GI Na. sas Cast of Goodie Solid Explanation Rat Debit Credit Balance No. 10 Advertising Expen Explanation at Date Credit Balance P. Laceur Rasuvable Sudaryadgar ON Explanation Real Dabit Credit Balance 3: Fort Company Explanation et Debit Credit Balance GI Aybar Company Date Explanational Debit Credit Balance | Aybar Company Date Explanation et Debit Crede al Duncan Company Explanation Ral Debit Crede Accounts Payable Subhadry Lady Bayne Supply Explanation at Dali Crede P. PE Show Shipping Explanation Rat. Dabit Credit Balance P. P by Company Date Explanation Real Debit Credit Balance P. P. Cats Company Explanation Rat Debit Credit Balance P. GI P. Walton Advertiment Explanation at Debit Credit Balance Beace Company Explanation at Debit Credit Balance P