These are the instructions for this week's entries. All they are is totaling the rows and separating them into appropriate ledger accounts.

Instructions for end of month posting 1) Total the columns in the special journals. Record the amount in the Total row of each journal. 2) Post the totals of the columns in the special journals to their corresponding ledger account. To confirm that the posting has been performed, a posting reference is recorded in the last row of the special journals. If the total of a column is not required to be posted, you need to record an X in the post reference field for that column. 3) Record the final unadjusted balance of each ledger account in the Unadjusted Balance row of each ledger, even for ledgers with a balance of zero. Although each ledger already has a running balance, the Unadjusted Balance row must still be filled out in order to receive full points. Back-On-Track functionality Please note that any answers from previous pages carried through onto this page (either on the page or in a popup information page) have been reset, if necessary, to the correct answers. Your particular answers from previous pages are no longer shown. Remember: Enter all answers to the nearest whole dollar. You are also required to apply the journals and ledgers instructions&provided in previous weeks. Before pressing the Submit answers button, we recommend that you click the Show All tab and check that all relevant accounting records have been completed. SALES JOURNAL Invoice Post Accounts Sales Tax Sales Cost of Goods Sold Date Account No. Ref. Receivable 10,773 26,733 56,175 798 Revenue 513 10,260 1,273 25,460 2,67553,500 760 Jun5 ARC Cough-up bookstore Jun 11ARC Hoarders Jun 15 ARC Amazone.conm Jun 22 ARC Hoarders Jun Jun Jun Jun Total 458 110-3 459 110-6 460 110-5 461 110-6 5,320 10,920 27,980 400 38 select) select) select) Post Reference (9447 (4499(8998)I PURCHASES JOURNAL Post Ref Accounts Payable Account Terms Date Jun 2 APC Polar Bear Books Jun 2 APC - Deterministic Garage Jun 30 APC Books R Us Jun Jun Jun Jun Total Post Reference net 30 210-3 2/10, n/30 210-1 2/10, n/30210-4 3,960 4,500 4,200 select select) CASH RECEIPTS JOURNAL Debit Credit Post Ref Cost of Goods Sold Date Account SalesSales Accounts Other Cash Revenue Tax Receivable Accounts 250 40,0o0 40,000 Jun 1 Bank Loan Payable Jun 5Sales Revenue Jun 12Sales Revenue Jun 13 ARC - Attic Books Jun 17ARC Cough-up bookstore Jun 19 Sales Revenue Jun 20ARC Hoarders Jun 26 Sales Revenue Jun 29ARC Bovine & Hobbitson Jun 29 Sales Revenue Jun Jun Jun Jun Jun X 29,4001 28,000| 1,400 X7,0566,720 9,800 2,880 336 110-15,000 5,000 59,904 110-3 59,904 X 28,3501 27,000| 1,350 14,400 110-6 17,000 17,000 X59,535 56,7002,835 110-45,805 29,560 5,805 XII 19,404|| 18,480 924 8,360 select) select) select) select) select) Jun Total Post Reference CASH PAYMENTS JOURNAL Debit Credit Check Post Date Account No. Ref. Accounts Merchandise Wages Other Payable Inventory Expense Accounts 784 785 210-2 6,700 786 210-47,600 787 220 788 789 210-5 9,900 790221 791 140 792 793 210-113,068 794210-3 44,258 795 796 797 545 4,000 Jun 1 Merchandise Inventory Jun 2 APC Albatross Jun 3 APC - Books R Us Jun4 Wages Payable Jun11 Wages Expense Jun 12 APC - Booked Inn Jun 13 Electricity Payable Jun 15 Prepaid Rent Jun 18 Wages Expense Jun 23 APC Deterministic Garage Jun 23 APC - Polar Bear Books Jun 25 Wages Expense Jun 29 Merchandise Inventory Jun 30 Salary Expense Jun Jun Jun Jun Jun Jun 4,000 6,700 7,600 1,504 2,0003,504 4,254 9,900 1,224 1,224 3,200 3,200 4,189 13,068 44,258 3,856 4,480 5,4005,400 4,254 4,189 3,856 4,480 select) select) select) select) select) select) Total Post Reference Account: Cash Account No. 100 Date May 31 Balance Jun 30 Jun 30 Jun 30 Jun 30 Unadjusted Balance Description Ref Debit Credit Balance 73,154 DR Account: ARC Accounts Receivable Control Account No. 110 Description Credit Balance Date May 31 Balance Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Unadjusted Balance Ref Debit 66,026 DR Account: Merchandise Inventory Account No. 120 Description Ref Debit Date May 31 Balance Jun 21 Purchase return to Polar Bear Books Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Unadjusted Balance Credit Balance 115,840 DR GJ 640 115,200 DR Account: APC - Accounts Payable Control Account No. 210 Date May 31 Balance Jun 21 Purchase return to Polar Bear Books Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Unadjusted Balance Description Ref Debit Credit Balance 73,706 CR GJ 640 73,066 CR Account: Sales Tax Payable Account No. 240 Debit Credit Balance Date May 31 Balance Jun 30 Jun 30 Jun 30 Jun 30 Jun 30 Unadjusted Balance Ref 15,775 CR Account: Sales Revenue Account No. 400 Description Credit Balance Date May 31 Balance Jun 30 Jun 30 Jun 30 Jun 30 Unadjusted Balance Ref Debit Account: Cost of Goods Sold Account No. 500 Description Debit Credit Balance Date May 31 Balance Jun 30 Jun 30 Jun 30 Jun 30 Unadjusted Balance Ref, Account: Wages Expense Account No. 516 Date May 31 Balance Jun 30 Jun 30 Jun 30 Jun 30 Unadjusted Balance Description Ref Debit Credit Balance