PROBLEM 10B-4 (CONTINUED)
ABBY’S TOY HOUSE
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Mar.
10
Sales Returns and Allowances
412
5
0
0
00
Accounts Receivable, John Drayton
112/√
5
0
0
00
Issued Credit Memo #1
10
Toy Purchases
510
5
0
0
00
Accounts Payable, Michael Keiser
210/√
4
5
0
0
00
Merch. on Acct. Inv. No. 311
12
Accounts Payable, Morris Curtis Co.
210/√
3
0
0
00
Purchases Discount
514
1
2
9
00
Cash
110
4
1
7
1
00
Paid Inv. 410
13
Cash
110
9
0
0
00
Toy Sales
410
9
0
0
00
Cash Sales
13
Salaries Expense
610
1
0
0
00
Cash
110
1
1
0
0
00
Paid Salaries
14
Accounts Payable, Michael Keiser
210/√
6
0
0
00
Purchases Returns and Allowances
512
6
0
0
00
Issued Debit Memo #1
15
Cash
110
2
0
0
00
Toy Sales
410
4
2
0
0
00
Cash Sales
16
Cash
110
5
8
2
00
Sales Discount
414
1
8
00
Accounts Receivable, John Drayton
112/√
6
0
0
00
Inv. 2 Paid
PROBLEM 10B-4 (CONTINUED)
ABBY’S TOY HOUSE
GENERAL JOURNAL
PAGE 3
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Mar.
16
Cash
110
3
0
0
00
Accounts Receivable, David Plouffe
112/√
1
3
0
0
00
Inv. No. 1 Paid
16
Accounts Receivable, Aimee Raypole
112/√
0
0
0
00
Toy Sales
410
4
0
0
0
00
Sales on Acct. Inv. 4
20
Delivery Truck
121
3
0
0
00
Accounts Payable, Sam Katz Garage
210/√
3
3
0
0
00
Purchased Truck on Account
22
Accounts Receivable, David Plouffe
112/√
4
0
0
00
Toy Sales
410
4
0
0
00
Sales on Acct. Inv. 5
23
Accounts Payable, Michael Keiser
210/√
9
0
0
00
Purchases Discount
514
3
9
00
Cash
110
3
8
6
1
00
Paid Michael Keiser
24
Accounts Receivable, Aimee Raypole
112/√
6
0
0
00
Toy Sales
410
1
6
0
0
00
Sales on Acct. Inv. 6
25
Toy Purchases
510
5
0
0
00
Cash
110
5
0
0
00
Toys Purchased for Cash
26
Toy Purchases
510
1
0
0
00
Accounts Payable, Millard Filmore
210/√
4
1
0
0
00
Merch. on Acct. Inv. No. 211
PROBLEM 10B-4 (CONTINUED)
ABBY’S TOY HOUSE
GENERAL JOURNAL
PAGE 4
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Mar.
28
Cash
110
3
8
8
00
Sales Discount
414
1
2
00
Accounts Receivable, David Plouffe
112/√
4
0
0
00
Inv. 5 Paid
28
Cash
110
5
5
2
00
Sales Discount
414
4
8
00
Accounts Receivable, Aimee Raypole
112/√
1
6
0
0
00
Inv. 6 Paid
28
Cash
110
8
5
0
0
00
A. Ellen, Capital
310
8
5
0
0
00
Additional Investment
28
Toy Purchases
510
2
0
0
0
00
Accounts Payable, Morris Curtis Co.
210/√
2
0
0
0
00
Merch. on Acct. Inv. No. 436
30
Accounts Payable, Morris Curtis Co.
210/√
0
0
0
00
Purchases Discount
514
6
0
00
Cash
110
1
9
4
0
00
Paid Inv. 436
30
Accounts Receivable, Bella Falco Co.
112/√
4
0
0
00
Toy Sales
410
3
4
0
0
00
Sales on Acct. Inv. 7
Copyright © 2016 Pearson Education, Inc.
10–54
PROBLEM 10B-4 (CONTINUED)
(2)
CASH
ACCOUNT NO. 110
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
GJ1
7
8
0
0
00
7
8
0
0
00
1
GJ1
3
4
0
0
00
4
4
0
0
00
9
GJ1
4
0
0
00
4
0
0
0
00
12
GJ2
4
1
7
1
00
1
7
1
00
13
GJ2
9
0
0
00
7
2
9
00
13
GJ2
1
1
0
0
00
3
7
1
00
15
GJ2
4
2
0
0
00
3
8
2
9
00
16
GJ2
5
8
2
00
4
4
1
1
00
16
GJ2
1
3
0
0
00
5
7
1
1
00
23
GJ3
3
8
6
1
00
1
8
5
0
00
25
GJ3
5
0
0
00
1
3
5
0
00
28
GJ4
3
8
8
00
1
7
3
8
00
28
GJ4
1
5
5
2
00
3
2
9
0
00
28
GJ4
8
5
0
0
00
11
7
9
0
00
30
GJ4
1
9
4
0
00
9
8
5
0
00
PROBLEM 10B-4 (CONTINUED)
ACCOUNTS RECEIVABLE
ACCOUNT NO. 112
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
3
GJ1
1
3
0
0
00
1
3
0
0
00
6
GJ1
1
1
0
0
00
2
4
0
0
00
9
GJ1
4
0
0
00
2
8
0
0
00
10
GJ2
5
0
0
00
2
3
0
0
00
16
GJ2
6
0
0
00
1
7
0
0
00
16
GJ3
1
3
0
0
00
4
0
0
00
16
GJ3
4
0
0
0
00
4
4
0
0
00
22
GJ3
4
0
0
00
4
8
0
0
00
24
GJ3
1
6
0
0
00
6
4
0
0
00
28
GJ4
4
0
0
00
6
0
0
0
00
28
GJ4
1
6
0
0
00
4
4
0
0
00
30
GJ4
3
4
0
0
00
7
8
0
0
00
Balance
Balance
PROBLEM 10B-4 (CONTINUED)
ACCOUNTS PAYABLE
ACCOUNT NO. 210
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
GJ1
4
3
0
0
00
4
3
0
0
00
8
GJ1
1
3
0
0
00
5
6
0
0
00
10
GJ2
4
5
0
0
00
10
1
0
0
00
12
GJ2
4
3
0
0
00
5
8
0
0
00
14
GJ2
6
0
0
00
5
2
0
0
00
20
GJ3
3
3
0
0
00
8
5
0
0
00
23
GJ3
3
9
0
0
00
4
6
0
0
00
26
GJ3
4
1
0
0
00
8
7
0
0
00
28
GJ3
2
0
0
0
00
10
7
0
0
00
30
GJ4
2
0
0
0
00
8
7
0
0
00
201X
Explanation
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
GJ1
7
8
0
0
00
7
8
0
0
00
28
GJ4
8
5
0
0
00
16
3
0
0
00
Debit
Credit
Mar.
3
GJ1
1
3
0
0
00
1
3
0
0
00
6
GJ1
1
1
0
0
00
2
4
0
0
00
9
GJ1
4
0
0
00
2
8
0
0
00
13
GJ2
9
0
0
00
3
7
0
0
00
15
GJ2
4
2
0
0
00
7
9
0
0
00
16
GJ3
4
0
0
0
00
11
9
0
0
00
22
GJ3
4
0
0
00
12
3
0
0
00
24
GJ3
1
6
0
0
00
13
9
0
0
00
30
GJ4
3
4
0
0
00
17
3
0
0
00
PROBLEM 10B-4 (CONTINUED)
SALES RETURNS AND ALLOWANCES
ACCOUNT NO. 412
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
10
GJ2
5
0
0
00
5
0
0
00
SALES DISCOUNTS
ACCOUNT NO. 414
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
16
GJ2
1
8
00
1
8
00
28
GJ4
1
2
00
3
0
00
28
GJ4
4
8
00
7
8
00
ACCOUNT NO. 510
Date
201X
Explanation
Post
Ref.
Debit
Credit
Debit
Credit
Mar.
1
GJ1
4
3
0
0
00
4
0
00
10
GJ2
4
5
0
0
00
0
00
25
GJ3
5
0
0
00
0
00
26
GJ3
4
1
0
0
00
0
00
28
GJ4
2
0
0
0
00
0
00
PROBLEM 10B-4 (CONTINUED)
PURCHASES RETURNS AND ALLOWANCES
ACCOUNT NO. 512
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
14
GJ2
6
0
0
00
6
0
0
00
ACCOUNT NO. 514
201X
Explanation
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
12
GJ2
1
2
9
00
1
2
9
00
23
GJ3
3
9
00
1
6
8
00
30
GJ4
6
0
00
2
2
8
00
ACCOUNT NO. 610
Balance
ACCOUNT NO. 612
Date
201X
Explanation
Post
Ref.
Debit
Credit
Debit
Credit
Mar.
GJ1
4
0
0
00
0
00
PROBLEM 10B-4 (CONTINUED)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
DAVID PLOUFFE
ADDRESS
24 RYAN RD., BUIKE, OH 02183
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Mar.
3
GJ1
1
3
0
0
00
1
3
0
0
00
9
GJ1
4
0
0
00
1
7
0
0
00
16
GJ3
1
3
0
0
00
4
0
0
00
22
GJ3
4
0
0
00
8
0
0
00
28
GJ4
4
0
0
00
4
0
0
00
NAME
BELLA FALCO CO.
ADDRESS
2 SMITH RD., DALLAS, TX 22210
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Mar.
30
GJ4
3
4
0
0
00
3
4
0
0
00
NAME
JOHN DRAYTON
ADDRESS
1 SCHOOL ST., CLEVELAND, OH 22441
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Mar.
6
GJ1
1
1
0
0
00
1
1
0
0
00
10
GJ2
5
0
0
00
6
0
0
00
16
GJ2
6
0
0
00