The following transactions occurred throughout the first week of June: Week 1 Date Transaction description 1 Purchased 21 sets of Minor-league Base Balls from Sport Borders for $43 each, terms net 30. 1 Obtained a loan of $43,000 from MRMC Bank at a simple interest rate of 6% per year. The first interest payment is due at the end of August 2021 and the principal of the loan is to be repaid on June 1, 2024. 2 Sold 20 sets of Minor-league Base Balls to Jump Around for $59 each, Invoice No. 501. 3 Purchased 20 Rugby Balls from Sports 'R Us for $30 each, terms 2/10, n/30. 3 Purchased 21 boxes of Tennis Balls with cash for $26 each, Check No. 603. 4 Paid the full amount owing to Hike, Check No. 604. Payment fell within discount period. 5 Paid the full amount owing to Extreme Sports Supplies, Check No. 605. Payment fell within discount period. 5 Made cash sales of $6,626 during the first 5 days of the month

SUBSIDIARY LEDGERS

Account: ARC - Jump Around Account No. 110-3

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				1,661 DR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR

(Q=310-210-1.AcctsPay1_week1)

Account: APC - Sports 'R Us Account No. 210-1

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				1,706 CR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR

(Q=310-210-2.AcctsPay2_week1)

Account: APC - Hike Account No. 210-2

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				1,526 CR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR

(Q=310-210-3.AcctsPay3_week1)

Account: APC - Sport Borders Account No. 210-3

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				4,188 CR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR

Account: APC - Extreme Sports Supplies Account No. 210-4

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				2,039 CR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR
Jun			GJPJSJCRJCPJ			DRCR