Wiset Company completes these transactions during April of the current year (the terms of all its credit sales are 2/10, n/30).

Enter the March 31 balances for Cash ($88,000), Inventory ($155,000), Long-Term Notes Payable ($143,000), and B. Wiset, Capital ($100,000). Post the total amounts from the journal in the following general ledger accounts and in the accounts receivable subsidiary ledger accounts for Paula Kohr, Page Alistair, and Nic Nelson.