Week 4
Date	Transaction description
22	Delivered 2 boxes of copies of Accidental Accountant to Hoarders for $380 each, plus 5% sales tax, Invoice No. 461. These items were ordered on the 18th.
23	Paid the full amount owing to Deterministic Garage, Check No. 793. Payment fell outside discount period.
23	Paid the full amount owing to Polar Bear Books, Check No. 794.
25	Paid sales staff wages of $3,856 for the week up to and including yesterday, Check No. 795.
25	Ordered 14 boxes of copies of Barry Plotter and the Half-paid Debt from Books R Us for $300 each, agreed terms with Books R Us are 2/10, n/30.
26	Made cash sale of 105 boxes of copies of Barry Plotter and the Chart of Accounts for $540 each plus 5% sales tax.

SUBSIDIARY LEDGERS Account: ARC Hoarders Account No. 110-6 Date May Jun Jun Description Ref Balance 31 Balance 11 Credit sale 20 Repayment SJ 26,733 26,733 DR 9,733 DR CRJ 17,000 un un un ount: APC - Deterministic Garage Acc Account No. 210-1 Date May Jun Description Ref Balance 31 Balance 8,568 CR 13,068 CR 2 Credit purchase PJ 4,500 un un un Polar Bear Books Account: APC Account No. 210-3 Description Balance Date May Jun Jun 31 Balance 2Credit purchase 21 Purchase return 40,938 CR 44,898 CR 44,258 CR PJ 3,960 GJ 640 un Account: APC Books R Us Account No. 210-4 Date Description Ref Balance May 31 Balance 7,600 CR un 3 Repayment CPJ 7,600 un un un GENERAL LEDGER Account: Cash Account No. 100 Date Description Ref, Balance May 31 Balance 73,154 DR un un un Account: ARC Accounts Receivable Control Account No. 110 Date Description Ref Balance May 31 Balance 66,026 DR un un un Account: Merchandise Inventory Account No. 120 Date May Jun Description Credit Balance 31 Balance 115,840 DR 21 Purchase return to Polar Bear Books GJ 640 115,200 DR un un un Account: APC - Accounts Payable Control Account No. 210 Date May Jun Description Credit Balance 31 Balance 73,706 CR 73,066 CR 21 Purchase return to Polar Bear Books un un un Account: Sales Tax Payable Account No. 240 Date Description Ref Balance May 31 Balance 15,775 CR un un un Account: Sales Revenue Account No. 400 Date Description Ref Balance May 31 Balance un un un Account: Cost of Goods Sold Account No. 500 Date Description Ref Balance May 31 Balance un un un Account: Wages Expense Account No. 516 Date Description Ref Balance May 31 Balance un un un