Week 3
15	Purchased 13 sets of Sting Ray Golf Clubs from Sport Borders for $376 each, terms net 30.
17	Purchased 11 Specialist Tennis Raquets from Hike for $280 each, terms 2/10, n/30.
17	Sold 3 Quidditch Snitches to Jump Around for $752 each, Invoice No. 384.
18	Paid sales staff wages of $1,530 for the week up to and including yesterday, Check No. 877.
19	Received a purchase order from Balls 'n All. Created a corresponding sales order to deliver 40 Quidditch Snitches to this customer for $752 each, Invoice No. 386.
20	Balls 'n All paid $3,700 in partial payment of their account.
20	Made cash sale of 24 MJO Basketball Sets for a list price of $576 each. A trade discount of 25% applies.
20	The Locker Room returned 8 pairs of Football Boots that were originally sold for $336 each on 11 June. These items cost $192 each and were not faulty or damaged. Issued a Credit Memorandum for $2,688.

SUBSIDIARY LEDGERS

Account: ARC - The Locker Room Account No. 110-3

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				13,524 DR
Jun	11	Credit sale	SJ	6,048		19,572 DR
Jun
Jun
Jun

(Q=510-110-5.AcctsRec5_week3)

Account: ARC - Jump Around Account No. 110-5

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				4,308 DR
Jun	5	Repayment	CRJ		4,308	0
Jun
Jun
Jun

(Q=510-110-6.AcctsRec6_week3)

Account: ARC - Balls 'n All Account No. 110-6

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				4,849 DR
Jun
Jun
Jun

(Q=510-210-1.AcctsPay1_week3)

Account: APC - Hike Account No. 210-1

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				2,227 CR
Jun	11	Repayment	CPJ	2,227		0
Jun
Jun
Jun

(Q=510-210-5.AcctsPay5_week3)

Account: APC - Sport Borders Account No. 210-5

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				3,636 CR
Jun	13	Repayment	CPJ	3,636		0
Jun
Jun
Jun