The following transactions occurred for Donaldson Inc. during the month of July.

Jul. 1	Sold 50 items to Palm Springs Inc. and offered terms of 2/10, n/30, $6,500 on July 1, and issued invoice #12 on account #312.
Jul. 5	Sold 20 thing-a-jigs to Miami Inc. for $2,650 cash on July 5, and issued invoice #13.
Jul. 8	Sold 30 what-is to Smith Mfg. for $8,000 and offered terms of 2/10, n/30; issued invoice #14 on account #178.
Jul. 9	Received payment from Palm Springs Inc.
Jul. 22	Received payment from Smith Mfg. after expiration of the discount period.

Record the transactions for Donaldson Inc. in the proper special journal and subsidiary ledger. If an amount box does not require an entry, leave it blank.

SALES JOURNAL						Page: 22
Date		Account	Invoice No.	Ref.	DR Accts. Receivable CR Sales	DR COGS CR Merchandise Inventory
2019
Jul. 1		Miami Inc.Palm Springs Inc.Smith Mfg.Palm Springs Inc.	fill in the blank 2	fill in the blank 3	fill in the blank 4	fill in the blank 5
Jul. 8		Miami Inc.Palm Springs Inc.Smith Mfg.Smith Mfg.	fill in the blank 7	fill in the blank 8	fill in the blank 9	fill in the blank 10

CASH RECEIPTS JOURNAL							Page: 24
Date		Account	Invoice No.	Ref.	Cash DR	Sales Discounts DR	Accounts Receivable, Sales, or other accounts CR
2019
Jul. 5		Miami Inc.Palm Springs Inc.Smith Mfg.Miami Inc.	fill in the blank 12	fill in the blank 13	fill in the blank 14	fill in the blank 15	fill in the blank 16
Jul. 9		Miami Inc.Palm Springs Inc.Smith Mfg.Palm Springs Inc.	fill in the blank 18	fill in the blank 19	fill in the blank 20	fill in the blank 21	fill in the blank 22
Jul. 22		Miami Inc.Palm Springs Inc.Smith Mfg.	fill in the blank 24	fill in the blank 25	fill in the blank 26	fill in the blank 27	fill in the blank 28

Accounts Receivable Subsidiary Ledger
Account:	Palm Springs Inc.				Account #312
DATE	ITEM	POST. REF.	TRANSACTION		BALANCE
			DEBIT	CREDIT	DEBIT
2019
	Beginning Balance
Jul. 1	Sale	SJ22CR24	fill in the blank 30	fill in the blank 31	fill in the blank 32
Jul. 9	Payment	SJ22CR24	fill in the blank 34	fill in the blank 35	fill in the blank 36

Account:	Smith Mfg.				Account #178
DATE	ITEM	POST. REF.	TRANSACTION		BALANCE
			DEBIT	CREDIT	DEBIT
2019
	Beginning Balance
Jul. 8	Sale	SJ22CR24	fill in the blank 38	fill in the blank 39	fill in the blank 40
Jul. 22	Payment	SJ22CR24	fill in the blank 42	fill in the blank 43	fill in the blank 44