The chart of accounts of Sandhill Company includes the following selected accounts. 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 Purchased merchandise from Eby Company $8,490. 1 2 Received freight bill from Shaw Shipping on Eby purchase $440. 3 Made sales to Fort Company $1,220 and to Hefner Bros. $1,530. 5 Purchased merchandise from Getz Company $3,180. 8 Received credit on merchandise returned to Getz Company $330. 13 Purchased store supplies from Dayne Supply $680. 15 Purchased merchandise from Eby Company $3,530 and from Bosco Company \$4,230. 16 Made sales to Aybar Company \$3,850 and to Hefner Bros. \$1,840. 18 Received bill for advertising from Welton Advertisements $630. 21 Sales were made to Fort Company $370 and to Duncan Company $3,100. 22 Granted allowance to Fort Company for merchandise damaged in shipment \$70. 24 Purchased merchandise from Getz Company $3,070. 26 Purchased equipment from Dayne Supply $960. 28 Received freight bill from Shaw Shipping on Getz purchase of July 24,$480. 30 Sales were made to Aybar Company $5,830. urnal items are to be posted). (Post entries in the order of entries presented in the previous part.) Accounts Receivable Subsidiary Ledger Hefner Bros. Date Explanation Ref. Debit Credit Balance $1 S1 Fort Company \begin{tabular}{|c|c|c|c|c|c|} \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hlinev & & S1 & & & \\ \hlinev & & S1 & & & \\ \hlinev & & G1 & & & \\ \hline \multicolumn{6}{|c|}{ Aybar Company } \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hlinev & & S1 & & & \\ \hlinev & & S1 & & & \\ \hline \multicolumn{6}{|c|}{ Duncan Company } \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hlinev & & S1 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{\begin{tabular}{l} Accounts Payable \\ Subsidiary Ledger \end{tabular}} \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hlinev & & P1 & & & \\ \hlinev & & P1 & & & \\ \hline \multicolumn{6}{|c|}{ Shaw Shipping } \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hlinev & & P1 & & & \\ \hlinev & & P1 & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Eby Company } \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline v & & P1 & & & \\ \hline v & & P1 & & & \\ \hline \multicolumn{6}{|c|}{ Getz Company } \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline v & & P1 & & & \\ \hlinev & & G1 & & & \\ \hline v & & P1 & & & \\ \hline \multicolumn{6}{|c|}{ Welton Advertisements } \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline v & & P1 & & & \\ \hline \multicolumn{6}{|c|}{ Bosco Company } \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline v & & P1 & & & \\ \hline \end{tabular}