PROBLEM 23B-2
THE SAFFRON CORPORATION
VOUCHER REGISTER
Sundry Accounts
Cr.
Dr.
PR
Account
Purchases
Dr.
Vouchers
Payable
Cr.
Check
No.
Date of
Payment
Payable
to
Voucher
Number
Date
201X
PROBLEM 23B-2 (CONCLUDED)
THE SAFFRON CORPORATION
CHECK REGISTER
Date
201X
Check
No.
Payable to
Voucher
No.
Vouchers
Payable
Dr.
Purchases
Discount
Cr.
Cash
Cr.
July
15
91
Dallas Co.
280
1
6
0
0
00
8
0
00
1
5
2
0
00
18
92
Hal Co.
281
6
8
0
0
00
3
4
0
00
6
4
6
0
00
30
93
Leala Realty
282
2
4
0
0
00
2
4
0
0
00
PROBLEM 23B-3
THE JANUS CORPORATION
VOUCHER REGISTER
Sundry Accounts
Cr.
Dr.
PR
Account
Purchases
Dr.
Vouchers
Payable
Cr.
Check
No.
Date of
Payment
Payable
to
Voucher
Number
Date
201X
PROBLEM 23B-3 (CONCLUDED)
THE JANUS CORPORATION
CHECK REGISTER
Date
201X
Check
No.
Payable to
Voucher
No.
Vouchers
Payable
Dr.
Purchases
Discount
Cr.
Cash
Cr.
Sept.
8
75
Raina Corp.
69
7
6
0
0
00
5
3
2
00
7
0
6
8
00
10
76
Rock Corp.
68
5
2
0
0
00
3
6
4
00
4
8
3
6
00
20
77
Lani Corp.
71
6
7
0
0
00
4
6
9
00
6
2
3
1
00
Copyright © 2016 Pearson Education, Inc.
PROBLEM 23B–4
THE STEVENS COMPANY
VOUCHER REGISTER
Cr.
Dr.
00
00
00
0
0
0
2
0
0
3
4
4
10
PR
Sundry Accounts
Account
Freight-in
Office Supplies
Office Equipment
Purchases
Dr.
00
00
0
0
0
0
8
6
3
6
Vouchers
Payable
Cr.
00
00
00
00
00
00
0
0
0
0
0
0
0
2
0
0
0
0
8
3
4
2
2
6
3
5
5
6
Check
No.
590
592
591
593
Date of
Payment
8/8
8/12
8/12
8/25
Payable
to
Rodriguez Co.
Labate Co.
MabinCo.
Hall Co.
Hall Co.
Little Corp.
Voucher
Number
450
451
452
453
454
455
Date
201X
1
2
3
10
10
18
Aug.
00
0
0
4
3
Vouchers Payable
00
0
5
3
2
594
8/29
Kiwi Co.
457
PROBLEM 23B-4 (CONCLUDED)
THE STEVENS COMPANY
CHECK REGISTER
Date
201X
Check
No.
Payable to
Voucher
No.
Vouchers
Payable
Dr.
Purchases
Discount
Cr.
Cash
Cr.
Aug.
8
590
Rodriguez Co.
450
3
8
0
0
00
7
6
00
3
7
2
4
00
12
591
Hall Co.
453
5
2
0
0
00
5
2
0
0
00
12
592
Labate Co.
451
3
2
0
00
3
2
0
00
25
593
Little Corp.
455
6
6
0
0
00
1
3
2
00
6
4
6
8
00
29
594
Kiwi Co.
457
2
3
5
0
00
4
7
00
2
3
0
3
00
FINANCIAL REPORT PROBLEM SOLUTION—2013 Kellogg’s Annual Report
Nothing in the annual report shows the use of a voucher system for Kellogg.