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PROBLEM 9A-2 (CONTINUED)
JEFF'S AUTO SUPPLY
PARTIAL GENERAL LEDGER
ACCOUNTS RECEIVABLE
ACCOUNT NO. 110
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Feb.
1
Balance
√
1
4
0
0
00
1
GJ2
8
8
0
00
2
2
8
0
00
5
GJ2
8
8
0
00
3
1
6
0
00
8
GJ2
6
6
0
0
00
9
7
6
0
00
10
GJ2
7
7
0
00
8
9
9
0
00
12
GJ2
4
4
0
00
9
4
3
0
00
PROBLEM 9A-2 (CONCLUDED)
SALES RETURNS AND ALLOWANCES
ACCOUNT NO. 420
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Feb.
10
GJ2
7
0
0
00
7
0
0
00
(3)
JEFF'S AUTO SUPPLY
PROBLEM 9A-3
(1)
PAYNE'S SNEAKER SHOP
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Mar.
1
Cash
10
10
5
0
0
00
Jared Payne, Capital
30
10
5
0
0
00
Owner Investment
3
Accounts Receivable, B. Durant
12/√
7
0
0
00
Sales
40
7
0
0
00
Sales on Acct. Ticket No. 50
4
Accounts Receivable, Ron Lanham
12/√
5
0
0
00
Sales
40
5
0
0
00
Sale on Acct. Ticket No. 51
9
Accounts Receivable, Jim Zamara
12/√
2
0
0
00
Sales
40
2
0
0
00
Sale on Acct. Ticket No. 52
10
Cash
10
6
7
2
00
Sales Discount
42
2
8
00
Accounts Receivable, B. Durant
12/√
7
0
0
00
Sales Ticket No. 50 Paid by Durant
20
Accounts Receivable, Penny Pry
12/√
3
0
0
0
00
Sales
40
3
0
0
0
00
Sale on Acct. Ticket No. 53
22
Cash
10
5
0
0
00
Accounts Receivable, Ron Lanham
12/√
5
0
0
00
Sale on Acct. No. 51 Paid by Lanham
PROBLEM 9A-3 (CONTINUED)
PAYNE'S SNEAKER SHOP
GENERAL JOURNAL
PAGE 3
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Mar.
23
Cash
10
3
4
0
0
00
Sales
40
3
4
0
0
00
Cash Sales
24
Sales Returns and Allowances
44
2
0
0
0
00
Accounts Receivable, Penny Pry
12/√
2
0
0
0
00
Issued Credit Memo #1
26
Cash
10
9
6
0
00
Sales Discount
42
4
0
00
Accounts Receivable, Penny Pry
12/√
1
0
0
0
00
Sales Ticket No. 53 Paid by Pry
28
Cash
10
6
2
0
0
00
Sales
40
6
2
0
0
00
Cash Sales
30
Cash
10
1
5
0
00
Sneaker Rack Equipment
14
1
5
0
00
Sold Rack Equipment
30
Accounts Receivable, Ron Lanham
12/√
3
4
0
0
00
Sales
40
3
4
0
0
00
Sale on Acct. Sales Ticket No. 54
31
Sales, Returns and Allowances
44
5
9
5
00
Accounts Receivable, Ron Lanham
12/√
5
9
5
00
Issued Credit Memo #2
Copyright © 2016 Pearson Education, Inc.
9-25
PROBLEM 9A-3 (CONTINUED)
(2)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
B. DURANT
ADDRESS
1822 RIVER RD., MEMPHIS, TN 09111
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Mar.
1
Balance
√
2
5
0
00
3
GJ2
7
0
0
00
9
5
0
00
10
GJ2
7
0
0
00
2
5
0
00
NAME
RON LANHAM
ADDRESS
18 MASS. AVE., SAN DIEGO, CA 01999
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Mar.
1
Balance
√
5
5
0
00
4
GJ2
5
0
0
00
1
0
5
0
00
22
GJ2
5
0
0
00
5
5
0
00
30
GJ3
3
4
0
0
00
3
9
5
0
00
31
GJ3
5
9
5
00
3
3
5
5
00
PROBLEM 9A-3 (CONTINUED)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
PENNY PRY
ADDRESS
918 MOORE DR., HOMEWOOD, IL 60430
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Mar.
1
Balance
√
8
0
0
00
20
GJ2
3
0
0
0
00
3
8
0
0
00
24
GJ3
2
0
0
0
00
1
8
0
0
00
26
GJ3
1
0
0
0
00
8
0
0
00
NAME
JIM ZAMARA
ADDRESS
2 CHESTNUT ST., SWAMPSCOTT, MA 01970
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Mar.
1
Balance
√
5
5
0
00
9
GJ2
2
0
0
00
7
5
0
00
PAYNE'S SNEAKER SHOP
PARTIAL GENERAL LEDGER
CASH
ACCOUNT NO. 10
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
15
5
0
0
00
1
GJ2
10
5
0
0
00
26
0
0
0
00
10
GJ2
6
7
2
00
26
6
7
2
00
22
GJ2
5
0
0
00
27
1
7
2
00
23
GJ3
3
4
0
0
00
30
5
7
2
00
26
GJ3
9
6
0
00
31
5
3
2
00
28
GJ3
6
2
0
0
00
37
7
3
2
00
30
GJ3
1
5
0
00
37
8
8
2
00
PROBLEM 9A-3 (CONTINUED)
ACCOUNTS RECEIVABLE
ACCOUNT NO.12
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
2
1
5
0
00
3
GJ2
7
0
0
00
2
8
5
0
00
4
GJ2
5
0
0
00
3
3
5
0
00
9
GJ2
2
0
0
00
3
5
5
0
00
10
GJ2
7
0
0
00
2
8
5
0
00
20
GJ2
3
0
0
0
00
5
8
5
0
00
22
GJ2
5
0
0
00
5
3
5
0
00
24
GJ3
2
0
0
0
00
3
3
5
0
00
26
GJ3
1
0
0
0
00
2
3
5
0
00
30
GJ3
3
4
0
0
00
5
7
5
0
00
31
GJ3
5
9
5
00
5
1
5
5
00
SNEAKER RACK EQUIPMENT
ACCOUNT NO. 14
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
1
1
5
0
00
30
GJ3
1
5
0
00
1
0
0
0
00
JARED PAYNE, CAPITAL
ACCOUNT NO. 30
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
35
0
0
0
00
1
GJ2
10
5
0
0
00
45
5
0
0
00
SALES
ACCOUNT NO. 40
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
1
Balance
√
2
1
0
0
00
3
GJ2
7
0
0
00
2
8
0
0
00
4
GJ2
5
0
0
00
3
3
0
0
00
9
GJ2
2
0
0
00
3
5
0
0
00
20
GJ2
3
0
0
0
00
6
5
0
0
00
23
GJ3
3
4
0
0
00
9
9
0
0
00
28
GJ3
6
2
0
0
00
16
1
0
0
00
30
GJ3
3
4
0
0
00
19
5
0
0
00
PROBLEM 9A-3 (CONCLUDED)
SALES DISCOUNT
ACCOUNT NO. 42
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
10
GJ2
2
8
00
2
8
00
26
GJ3
4
0
00
6
8
00
SALES RETURNS & ALLOWANCES
ACCOUNT NO. 44
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Mar.
24
GJ3
2
0
0
0
00
2
0
0
0
00
31
GJ3
5
9
5
00
2
5
9
5
00
(3)
PAYNE'S SNEAKER SHOP
SCHEDULE OF ACCOUNTS RECEIVABLE
PROBLEM 9A-4
(1)
CHEVY'S COSMETIC MARKET
GENERAL JOURNAL
PAGE 1
Date
201X
Account Titles and Description
PR
Dr.
Cr.
May
1
Cash
10
9
5
0
0
00
Chevy Canton, Capital
30
9
5
0
0
00
Owner Investment
5
Cash
10
5
3
3
6
00
Sales Tax Payable
20
7
3
6
00
Lipstick Sales
40
4
6
0
0
00
Cash Sales, Lipstick
5
Cash
10
2
2
0
4
00
Sales Tax Payable
20
3
0
4
00
Eye Shadow Sales
44
1
9
0
0
00
Cash Sales, Eye Shadow
8
Accounts Receivable, Lois Kozak Co.
12/√
6
3
8
00
Sales Tax Payable
20
8
8
00
Lipstick Sales
40
5
5
0
00
Sales on Acct. Ticket No. 1, Kozak
9
Accounts Receivable, Ann Marie Maxwell Co.
12/√
1
8
5
6
00
Sales Tax Payable
20
2
5
6
00
Eye Shadow Sales
44
1
6
0
0
00
Sale on Acct. Ticket No. 2, Maxwell
15
Sales Returns and Allowances
42
2
5
0
00
Sales Tax Payable
20
4
0
00
Accounts Receivable, Lois Kozak Co.
12/√
2
9
0
00
Issued Credit Memo #1
19
Cash
10
9
2
8
00
Accounts Receivable, Ann Marie Maxwell Co.
12/√
9
2
8
00
Maxwell 1/2 Sale Ticket No. 2
PROBLEM 9A-4 (CONTINUED)
CHEVY'S COSMETIC MARKET
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
May
21
Accounts Receivable, David Parnell Co.
12/√
4
6
4
00
Sales Tax Payable
20
6
4
00
Lipstick Sales
40
4
0
0
00
Sales Acct. Ticket No. 3, Parnell
24
Accounts Receivable, Everette Tennis Co.
12/√
6
3
8
00
Sales Tax Payable
20
8
8
00
Eye Shadow Sales
44
5
5
0
00
Sales Acct. Ticket No. 4, Everette
25
Sales Returns and Allowances
42
2
0
0
00
Sales Tax Payable
20
3
2
00
Accounts Receivable, David Parnell Co.
12/√
2
3
2
00
Issued Credit Memo #2
29
Cash
10
4
1
7
6
00
Sales Tax Payable
20
5
7
6
00
Lipstick Sales
40
1
2
0
0
00
Eye Shadow Sales
44
2
4
0
0
00
29
Accounts Receivable, Ann Marie Maxwell Co.
12/√
6
3
8
00
Sales Tax Payable
20
8
8
00
Lipstick Sales
40
5
5
0
00
Sales on Acct. Ticket No. 5, Maxwell
31
Cash
10
6
3
8
00
Accounts Receivable, Ann Marie Maxwell Co.
12/√
6
3
8
00
Sales Ticket No. 5 Paid
