Use the following account titles: Accounts Payable, Accounts Receivable, Cash, Cost of Goods Sold, Freight In Freight Out, Merchandise Inventory. Sales. Sales Discount, Sales Returns and Allowances. Remember to enter ne if there is no entry in a blank, if there is more than one debit/credit account in a transaction, list them alphabetically. Put $ before all dollar amounts. Do not use commas in dollar amounts. Mar. 2 The correct company pays $155 for the shipping charges. Stellar Stores Octagon Wholesalers