PROBLEM 9B-2 (CONTINUED)
(2)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
R. NONACK
ADDRESS
12 ASTER RD., MERIMACK, NH 02134
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Jan.
1
Balance
√
1
4
0
0
00
1
GJ2
7
1
4
00
2
1
1
4
00
10
GJ2
9
6
9
00
1
1
4
5
00
ADDRESS
22 REESE ST., LACONIA, NH 04321
201X
Explanation
Ref.
Debit
Dr. Balance
1
5
ADDRESS
9 ROE ST., BARTLETT, NH 01382
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
1
Balance
2
0
0
00
8
PROBLEM 9B-2 (CONTINUED)
JACK’S AUTO SUPPLY
PARTIAL GENERAL LEDGER
ACCOUNTS RECEIVABLE
ACCOUNT NO. 110
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Jan.
1
Balance
√
1
6
5
0
00
1
GJ2
7
1
4
00
2
3
6
4
00
5
GJ2
6
1
2
00
2
9
7
6
00
8
GJ2
11
2
2
0
00
14
1
9
6
00
10
GJ2
9
6
9
00
13
2
2
7
00
12
GJ2
6
1
2
00
13
8
3
9
00
SALES TAX PAYABLE
ACCOUNT NO. 210
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Jan.
1
Balance
√
1
0
0
0
00
1
GJ2
1
4
00
1
0
1
4
00
5
GJ2
1
2
00
1
0
2
6
00
8
GJ2
2
2
0
00
1
2
4
6
00
10
GJ2
1
9
00
1
2
2
7
00
12
GJ2
1
2
00
1
2
3
9
00
Date
Explanation
Credit
1
GJ2
7
0
7
0
0
5
GJ2
6
0
1
3
0
0
8
GJ2
11
0
0
12
3
0
0
12
GJ2
6
0
0
12
9
0
0
ACCOUNT NO. 420
Explanation
Credit
Credit
GJ2
9
5
0
00
9
5
0
00
PROBLEM 9B-2 (CONCLUDED)
(3)
JACK’S AUTO SUPPLY
R. Nonack
$1
1
4
5
00
J. Seth
1
2
7
4
00
Lance Corner
11
4
2
0
00
Total Accounts Receivable
$13
8
3
9
00
PROBLEM 9B-3
(1)
PENEY’S SNEAKER SHOP
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Aug.
1
Cash
10
13
5
0
0
00
Max Peney, Capital
30
13
5
0
0
00
Owner Investment
3
Accounts Receivable, B. Donovan
12/√
6
0
0
00
Sales
40
6
0
0
00
Sale on Acct. Ticket No. 70
4
Accounts Receivable, Ron Littler
12/√
4
0
0
00
Sales
40
4
0
0
00
Sales on Acct. Ticket No. 71
9
Accounts Receivable, Jim Zamora
12/√
1
0
0
00
Sales
40
1
0
0
00
Sales on Acct. Ticket No. 72
10
Cash
10
5
7
6
00
Sales Discount
42
2
4
00
Accounts Receivable, B. Donovan
12/√
6
0
0
00
Sales Ticket No. 70 Paid by Donovan
20
Accounts Receivable, Page Pry
12/√
4
0
0
0
00
Sales
40
4
0
0
0
00
Sale on Acct. Ticket No. 73
22
Cash
10
4
0
0
00
Accounts Receivable, Ron Littler
12/√
4
0
0
00
Sales Ticket No. 71 Paid by Littler
23
Cash
10
3
0
0
0
00
Sales
40
3
0
0
0
00
Cash Sales
PROBLEM 9B-3 (CONTINUED)
PENEY’S SNEAKER SHOP
GENERAL JOURNAL
PAGE 3
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Aug.
24
Sales Returns and Allowances
44
2
1
0
0
00
Accounts Receivable, Page Pry
12/√
2
1
0
0
00
Issued Credit Memo #1
26
Cash
10
1
8
2
4
00
Sales Discount
42
7
6
00
Accounts Receivable, Page Pry
12/√
1
9
0
0
00
Sales Ticket No. 73 Paid by Pry
28
Cash
10
6
6
0
0
00
Sales
40
6
6
0
0
00
Cash Sales
30
Cash
10
6
5
0
00
Sneaker Rack Equipment
14
6
5
0
00
Sold Rack Equipment
30
Accounts Receivable, Ron Littler
12/√
4
4
0
0
00
Sales
40
4
4
0
0
00
Sales on Acct. Sales Ticket No. 74
31
Sales Returns and Allowances
44
7
7
0
00
Accounts Receivable, Ron Littler
12/√
7
7
0
00
Issued Credit Memo #2
Copyright © 2016 Pearson Education, Inc.
9-46
PROBLEM 9B-3 (CONTINUED)
(2)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
B. DONOVAN
ADDRESS
1822 RIVER RD., MEMPHIS, TN 38111
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Aug.
1
Balance
√
3
7
5
00
3
GJ2
6
0
0
00
9
7
5
00
10
GJ2
6
0
0
00
3
7
5
00
NAME
RON LITTLER
ADDRESS
18 MASS. AVE., SAN DIEGO, CA 92190
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Aug.
1
Balance
√
9
0
0
00
4
GJ2
4
0
0
00
1
3
0
0
00
22
GJ2
4
0
0
00
9
0
0
00
30
GJ3
4
4
0
0
00
5
3
0
0
00
31
GJ3
7
7
0
00
4
5
3
0
00
PROBLEM 9B-3 (CONTINUED)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
PAGE PRY
ADDRESS
918 MOORE DR., HOMEWOOD, IL 60430
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Aug.
1
Balance
√
7
5
0
00
20
GJ2
4
0
0
0
00
4
7
5
0
00
24
GJ3
2
1
0
0
00
2
6
5
0
00
26
GJ3
1
9
0
0
00
7
5
0
00
NAME
JIM ZAMORA
ADDRESS
2 CHESTNUT ST., SWAMPSCOTT, MA 01970
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Aug.
1
Balance
√
3
5
0
00
9
GJ2
1
0
0
00
4
5
0
00
PENEY’S SNEAKER SHOP
PARTIAL GENERAL LEDGER
CASH
ACCOUNT NO.10
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Aug.
1
Balance
√
16
5
0
0
00
1
GJ2
13
5
0
0
00
30
0
0
0
00
10
GJ2
5
7
6
00
30
5
7
6
00
22
GJ2
4
0
0
00
30
9
7
6
00
23
GJ2
3
0
0
0
00
33
9
7
6
00
26
GJ3
1
8
2
4
00
35
8
0
0
00
28
GJ3
6
6
0
0
00
42
4
0
0
00
30
GJ3
6
5
0
00
43
0
5
0
00
PROBLEM 9B-3 (CONTINUED)
ACCOUNTS RECEIVABLE
ACCOUNT NO. 12
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Aug.
1
Balance
√
2
3
7
5
00
3
GJ2
6
0
0
00
2
9
7
5
00
4
GJ2
4
0
0
00
3
3
7
5
00
9
GJ2
1
0
0
00
3
4
7
5
00
10
GJ2
6
0
0
00
2
8
7
5
00
20
GJ2
4
0
0
0
00
6
8
7
5
00
22
GJ2
4
0
0
00
6
4
7
5
00
24
GJ3
2
1
0
0
00
4
3
7
5
00
26
GJ3
1
9
0
0
00
2
4
7
5
00
30
GJ3
4
4
0
0
00
6
8
7
5
00
31
GJ3
7
7
0
00
6
1
0
5
00
SNEAKER RACK EQUIPMENT
ACCOUNT NO. 14
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Aug.
1
Balance
√
1
0
0
0
00
30
GJ3
6
5
0
00
3
5
0
00
MAX PENEY, CAPITAL
ACCOUNT NO. 30
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Aug.
1
Balance
√
42
0
0
0
00
1
GJ2
13
5
0
0
00
55
5
0
0
00
ACCOUNT NO. 40
Date
201X
Explanation
Ref.
Credit
Balance
Debit
Credit
2
4
0
0
3
GJ2
6
0
0
00
3
0
0
0
GJ2
4
0
0
00
3
4
0
0
GJ2
1
0
0
00
3
5
0
0
GJ2
0
0
0
00
7
5
0
0
28
GJ3
6
6
0
0
00
17
1
0
0
SALES DISCOUNTS
ACCOUNT NO. 42
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Aug.
10
GJ2
2
4
00
2
4
00
26
GJ3
7
6
00
1
0
0
00
SALES RETURNS AND ALLOWANCES
ACCOUNT NO. 44
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Aug.
24
GJ3
2
1
0
0
00
2
1
0
0
00
31
GJ3
7
7
0
00
2
8
7
0
00
(3)
PENEY’S SNEAKER SHOP
SCHEDULE OF ACCOUNTS RECEIVABLE
5
3
00
7
5
0
00
4
5
0
00
PROBLEM 9B-4
(1)
AL‘S COSMETIC MARKET
GENERAL JOURNAL
PAGE 1
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Dec.
1
Cash
10
6
0
0
0
00
Al Franklin, Capital
30
6
0
0
0
00
Owner Investment
5
Cash
10
5
5
0
8
00
Sales Tax Payable
20
4
0
8
00
Lipstick Sales
40
5
1
0
0
00
Cash Sales, Lipstick
5
Cash
10
1
8
3
6
00
Sales Tax Payable
20
1
3
6
00
Eye Shadow Sales
44
1
7
0
0
00
Cash Sales, Eye Shadow
8
Accounts Receivable, Alexander Kozlosky Co.
12/√
2
1
6
00
Sales Tax Payable
20
1
6
00
Lipstick Sales
40
2
0
0
00
Sales on Acct. Ticket No. 1, Kozlosky
9
Accounts Receivable, Douglas Sabin Co.
12/√
8
6
4
00
Sales Tax Payable
20
6
4
00
Eye Shadow Sales
44
8
0
0
00
Sales on Acct. Ticket No. 2, Sabin
15
Sales Returns and Allowances
42
1
0
0
00
Sales Tax Payable
20
8
00
Accounts Receivable, Alexander Koslosky
Co
12/√
1
0
8
00
Issued Credit Memo #1
19
Cash
10
4
3
2
00
Accounts Receivable, Douglas Sabin Co.
12/√
4
3
2
00
Sabin Paid 1/2 Sales Ticket No. 2