The paid in full amounts can be found under the subsiday ledgers

Transactions - week 2 You are now instructed to record transactions that occurred throughout the second week of June into the company's books. The week 2 transactions are listed below: Week 2 Date Transaction description Paid the full amount owing to Polar Bear Books. Check No. 861 Amazone.com paid the full amount owing on their account. 10 Sold 53 boxes of copies of Barry Potter and the Profits of Revalued Land to Outlines for $320 each, plus 5% sales tax, Invoice No. 335. Made payment of $1.409 to PowerGen for 3 months of electricity up to and including May 31. Check No. 862 13 Made cash sale of 35 boxes of copies of A Shortened History of Space for $440 each plus 5% sales tax 13 Paid sales staff wages of $3,965 for the week up to and including yesterday, Check No. 863 Instructions for week 2 1) Record all week 2 transactions in the relevant journals. Note that special Journals must be used where applicable. Any transaction that cannot be recorded in a special journal should be recorded in the general journal. 2) Post entries recorded in the journals to the appropriate ledger accounts according to the company's accounting policies and procedures. Note that the relevant totals of the special journals will be posted to the general ledger accounts at the U b ar hi ha v anara tha Rank Reconciliation Statement SALES JOURNAL Date Account Invoice Post Accounts No. Ref. Receivable Sales Tax Sales Revenue Cost of Goods Sold 5,100 459 5 ARC - Paige Turners 10 ARC - Outlines 334 335 110-3 110-6 9,639 16112 9,180 16960 select 848 select select select PURCHASES JOURNAL Date Account Terms 2 APC - Stompson 6 APC - Peachson net 30 2/10,n/30 Post Ref. 210-3 210-1 Accounts Payable 6,400 4,620 Jun Jun select) (select) select) (select) CASH RECEIPTS JOURNAL Note: In order to receive full points, for each transaction you must select an account under the column labeled 'Account', as indi above. Since all transactions in this journal affect the Cash account, you are asked to enter the name of the appropriate account Account column so that the type of transaction can be determined by the name of the account entered into this column. Debit Date Account Post Ref. Cost of Goods Sold Credit Sales Accounts Other Tax Receivable Accounts Sales Revenue Cash 59.000 Jun Jun Jun 1 Bank Loan Payable 6 Sales Revenue 8 IARC - Amazone.com 250 X 110-1 59,000 20,580 19,600 980 8,820 select) Jun 13 Sales Revenue select 14630 15400 770 Jun select) Jun select CASH PAYMENTS JOURNAL Note: In order to receive full points, for each transaction you must select an account under the column labeled 'Account', as indic above. Since all transactions in this journal affect the Cash account, you are asked to enter the name of the appropriate account Account column so that the type of transaction can be determined by the name of the account entered into this column. Credit Date Account Check No. Post Ref. Debit Accounts Merchandise Wages Other Payable inventory Experise Accounts Cash 6.200 6,200 Jun Jun Jun 5,000 5,000 2 APC - Albatross 2 Merchandise Inventory 3 APC - Booked Inn 6 Wages Payable APC - Polar Bear Books 857 210-4 858 859 210-2 860 220 861 210-5 5.700 5,700 4,065 2,065 2,000 Jun seled) Jun Electricity Payable select) 862 1409 1409 13 Wages Expense 863 3965 3965 GENERAL JOURNAL Post Ref. Debit Credit Date Account and Explanation SUBSIDIARY LEDGERS Account: ARC - Amazone.com Account No. 110-1 Ref. Debit Credit Balance 6,000 DR Date Description May 31 Balance Jun II Jun REN Account: ARC - Paige Turners Account No. 110-3 aige Turners Ref. Debit Credit Date May Jun Jun Jun Description 31 Balance 5 Credit sale Balance 46,047 DR 55,686 DR 9,639 Account: ARC - Outlines Account No. 110-6 Date Ref. Debit Credit Balance Description 31 Balance May Jun Jun Jur Account: APC - Polar Bear Books Account No. 210-5 Ref. Debit Credit Date May Description 31 Balance Balance 7,800 CR Jun Jun GENERAL LEDGER Account: Cash Account No. 100 Ref. Debit Credit Date May Description 31 Balance Balance 67,993 DR Jun 2 Jun Jun Account: ARC - Accounts Receivable Control Account No. 110 Ref. Debit Credit Date May Description 31 Balance Balance 63,602 DR Jun Jun Account: Merchandise Inventory Account No. 120 Ref. Debit Credit Balance Date May Description 31 Balance 132.240 DR Jun Jun Jun Account: Electricity Payable Account No. 221 Date Ref. Debit Credit Description 31 Balance Balance 1,471 CR May Jun Jun Jun Account: Sales Tax Payable Account No. 240 Debit Credit Date Il May Jun Description 31 Balance Balance 11,216 CR N1 Account: Sales Revenue Account No. 400 Ref. Debit Credit Balance Date May Description 31 Balance Jun Jun Jun Account: Cost of Goods Sold Account No. 500 Account: Cost of Goods Sold Account No. 500 Ref. Debit Credit Balance Date May Description 31 Balance Jun Jun Account: Wages Expense Account No. 516 Ref. Debit Credit Balance Date May Description 31 Balance June Account: Electricity E Account No. 541 Date Description 31 Balance Ref. Debit Credit Balance May al Boxes Of Copies of Barry Plotter And The Profits Of Revalued Land Date Purchases Cost of Goods Sold Balance Units Unit Cost Total Cost Units Unit Cost Total Cost Units Unit Cost Total Cost ($) ($) ($) ($) (5) 140 5460 160 3520 May 31 39 22 Jun Jun 7/ Jun Jun Transactions - week 2 You are now instructed to record transactions that occurred throughout the second week of June into the company's books. The week 2 transactions are listed below: Week 2 Date Transaction description Paid the full amount owing to Polar Bear Books. Check No. 861 Amazone.com paid the full amount owing on their account. 10 Sold 53 boxes of copies of Barry Potter and the Profits of Revalued Land to Outlines for $320 each, plus 5% sales tax, Invoice No. 335. Made payment of $1.409 to PowerGen for 3 months of electricity up to and including May 31. Check No. 862 13 Made cash sale of 35 boxes of copies of A Shortened History of Space for $440 each plus 5% sales tax 13 Paid sales staff wages of $3,965 for the week up to and including yesterday, Check No. 863 Instructions for week 2 1) Record all week 2 transactions in the relevant journals. Note that special Journals must be used where applicable. Any transaction that cannot be recorded in a special journal should be recorded in the general journal. 2) Post entries recorded in the journals to the appropriate ledger accounts according to the company's accounting policies and procedures. Note that the relevant totals of the special journals will be posted to the general ledger accounts at the U b ar hi ha v anara tha Rank Reconciliation Statement SALES JOURNAL Date Account Invoice Post Accounts No. Ref. Receivable Sales Tax Sales Revenue Cost of Goods Sold 5,100 459 5 ARC - Paige Turners 10 ARC - Outlines 334 335 110-3 110-6 9,639 16112 9,180 16960 select 848 select select select PURCHASES JOURNAL Date Account Terms 2 APC - Stompson 6 APC - Peachson net 30 2/10,n/30 Post Ref. 210-3 210-1 Accounts Payable 6,400 4,620 Jun Jun select) (select) select) (select) CASH RECEIPTS JOURNAL Note: In order to receive full points, for each transaction you must select an account under the column labeled 'Account', as indi above. Since all transactions in this journal affect the Cash account, you are asked to enter the name of the appropriate account Account column so that the type of transaction can be determined by the name of the account entered into this column. Debit Date Account Post Ref. Cost of Goods Sold Credit Sales Accounts Other Tax Receivable Accounts Sales Revenue Cash 59.000 Jun Jun Jun 1 Bank Loan Payable 6 Sales Revenue 8 IARC - Amazone.com 250 X 110-1 59,000 20,580 19,600 980 8,820 select) Jun 13 Sales Revenue select 14630 15400 770 Jun select) Jun select CASH PAYMENTS JOURNAL Note: In order to receive full points, for each transaction you must select an account under the column labeled 'Account', as indic above. Since all transactions in this journal affect the Cash account, you are asked to enter the name of the appropriate account Account column so that the type of transaction can be determined by the name of the account entered into this column. Credit Date Account Check No. Post Ref. Debit Accounts Merchandise Wages Other Payable inventory Experise Accounts Cash 6.200 6,200 Jun Jun Jun 5,000 5,000 2 APC - Albatross 2 Merchandise Inventory 3 APC - Booked Inn 6 Wages Payable APC - Polar Bear Books 857 210-4 858 859 210-2 860 220 861 210-5 5.700 5,700 4,065 2,065 2,000 Jun seled) Jun Electricity Payable select) 862 1409 1409 13 Wages Expense 863 3965 3965 GENERAL JOURNAL Post Ref. Debit Credit Date Account and Explanation SUBSIDIARY LEDGERS Account: ARC - Amazone.com Account No. 110-1 Ref. Debit Credit Balance 6,000 DR Date Description May 31 Balance Jun II Jun REN Account: ARC - Paige Turners Account No. 110-3 aige Turners Ref. Debit Credit Date May Jun Jun Jun Description 31 Balance 5 Credit sale Balance 46,047 DR 55,686 DR 9,639 Account: ARC - Outlines Account No. 110-6 Date Ref. Debit Credit Balance Description 31 Balance May Jun Jun Jur Account: APC - Polar Bear Books Account No. 210-5 Ref. Debit Credit Date May Description 31 Balance Balance 7,800 CR Jun Jun GENERAL LEDGER Account: Cash Account No. 100 Ref. Debit Credit Date May Description 31 Balance Balance 67,993 DR Jun 2 Jun Jun Account: ARC - Accounts Receivable Control Account No. 110 Ref. Debit Credit Date May Description 31 Balance Balance 63,602 DR Jun Jun Account: Merchandise Inventory Account No. 120 Ref. Debit Credit Balance Date May Description 31 Balance 132.240 DR Jun Jun Jun Account: Electricity Payable Account No. 221 Date Ref. Debit Credit Description 31 Balance Balance 1,471 CR May Jun Jun Jun Account: Sales Tax Payable Account No. 240 Debit Credit Date Il May Jun Description 31 Balance Balance 11,216 CR N1 Account: Sales Revenue Account No. 400 Ref. Debit Credit Balance Date May Description 31 Balance Jun Jun Jun Account: Cost of Goods Sold Account No. 500 Account: Cost of Goods Sold Account No. 500 Ref. Debit Credit Balance Date May Description 31 Balance Jun Jun Account: Wages Expense Account No. 516 Ref. Debit Credit Balance Date May Description 31 Balance June Account: Electricity E Account No. 541 Date Description 31 Balance Ref. Debit Credit Balance May al Boxes Of Copies of Barry Plotter And The Profits Of Revalued Land Date Purchases Cost of Goods Sold Balance Units Unit Cost Total Cost Units Unit Cost Total Cost Units Unit Cost Total Cost ($) ($) ($) ($) (5) 140 5460 160 3520 May 31 39 22 Jun Jun 7/ Jun Jun