Week 3
Date	Transaction description
15	Sold 107 boxes of copies of Barry Plotter and the Half-paid Debt to Amazone.com for $500 each, plus 5% sales tax, Invoice No. 460.
15	Paid $3,200 for one month's rent of the show room (from 16 June to 15 July inclusive), Check No. 791.
17	Cough-up bookstore paid the full amount owing on their account.
18	Paid sales staff wages of $4,189 for the week up to and including yesterday, Check No. 792.
18	Received a purchase order from Hoarders. Created a corresponding sales order to deliver 2 boxes of copies of Accidental Accountant to this customer for $380 each plus 5% sales tax, Invoice No. 461.
19	Made cash sale of 90 boxes of copies of Barry Plotter and the Order of the Stock for a list price of $400 each plus 5% sales tax. A trade discount of 25% applies.
20	Hoarders paid $17,000 in partial payment of their account.
21	Returned 4 faulty boxes of copies of Barry Plotter and the Order of the Stock, originally purchased for $160 each, to Polar Bear Books. Received a Credit Memorandum for $640.

SUBSIDIARY LEDGERS DON Account: ARC - Cough-up bookstore Account No. 110-3 Date May Jun Description Ref Balance 31 Balance 49,131 DR 5 Credit sale SJ 10,773 59,904 DR un un Account: ARC - Amazone.com Account No. 110-5 Date Description Balance May 31 Balance un un un Account: ARC Hoarders Account No. 110-6 Description Balance Date May Jun 31 Balance 11 Credit sale SJ 26,733 26,733 DR un un un Account: APC - Polar Bear Books Account No. 210-3 Date May Jun Balance 31 Balance 40,938 CR 44,898 CR 2 Credit purchase PJ 3,960 un un un sheldo EYSHELDON GENERAL LEDGER Account: Cash Account No. 100 Date Balance May 31 Balance 73,154 DR un un un Account: ARC Accounts Receivable Control Account No. 110 Date Balance May 31 Balance 66,026 DR un un un Account: Merchandise Inventory Account No. 120 Date Description Ref Balance ON May 31 Balance 115,840 DR un un un Account: Prepaid Rent Account No. 140 y sheld Date Description Ref Balance May 31 Balance 1,600 DR un un un DON Account: APC - Accounts Payable Control Account No. 210 Date Description Ref Balance May 31 Balance 73,706 CR un un un YSHELD Account: Sales Tax Payable Account No. 240 Date Balance May 31 Balance 15,775 CR un un un Account: Sales Revenue Account No. 400 Date Balance May 31 Balance un un un Account: Cost of Goods Sold Account No. 500 Date Balance May 31 Balance un un un INVENTORY CARDS Boxes of Copies Of Barry Plotter And The Order Of The Stock Purchases Cost of Goods Sold Balance Date Units Unit Cost Total Cost Units Unit Cost Total Cost Units Unit Cost Total Cost May 31 70 140 9800 116 160 18560 un 125 160 4000 70 140 9800 141 160 22560 un 70 140 9800141 160 22560 un un un un