PROBLEM 9B-4 (CONTINUED)
AL‘S COSMETIC MARKET
GENERAL JOURNAL
PAGE 2
Date
201X
Account Titles and Description
PR
Dr.
Cr.
Dec.
21
Accounts Receivable, John Tobin Co.
12√
3
7
8
/
00
Sales Tax Payable
20
2
8
00
Lipstick Sales
40
3
5
0
00
Sales on Acct. Ticket No. 3, Tobin
24
Accounts Receivable, Edward Wease Co.
12√
1
0
8
0
00
Sales Tax Payable
20
8
0
00
Eye Shadow Sales
44
1
0
0
0
00
Sales on Acct. Ticket No. 4, Wease
25
Sales Returns and Allowances
42
2
5
0
00
Sales Tax Payable
20
2
0
00
Accounts Receivable, John Tobin Co.
12√
2
7
0
00
Issued Credit Memo #2
29
Cash
10
4
1
0
4
00
Sales Tax Payable
20
3
0
4
00
Lipstick Sales
40
9
0
0
00
Eye Shadow Sales
44
2
9
0
0
00
Cash Sales
29
Accounts Receivable, Douglas Sabin Co.
12√
3
2
4
00
Sales Tax Payable
20
2
4
00
Lipstick Sales
40
3
0
0
00
Sales on Acct. Ticket No. 5, Sabin
31
Cash
10
3
2
4
00
Accounts Receivable, Douglas Sabin Co.
12√
3
2
4
00
Sales Ticket No. 5, Paid
PROBLEM 9B-4 (CONTINUED)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
ALEXANDER KOZLOSKY CO.
ADDRESS
2 RYAN RD., BUFFALO, NY 12413
Date
201X
Explanation
Post
Ref.
Debit
Credit
Dr. Balance
Dec.
8
GJ1
2
1
6
00
2
1
6
00
15
GJ1
1
0
8
00
1
0
8
00
NAME DOUGLAS SABIN CO.
ADDRESS
14 BONE DR., ENGLEWOOD CLIFFS, NJ 07632
Date
201X
Explanation
Post
Ref.
Debit
Credit
Debit
Balance
Dec.
9
GJ1
8
6
4
00
8
6
4
00
19
GJ1
4
3
2
00
4
3
2
00
29
GJ2
3
2
4
00
7
5
6
00
31
GJ2
3
2
4
00
4
3
2
00
ADDRESS
2 MARION RD., BOSTON, MA 02181
Dec.
21
GJ2
3
7
3
7
8
00
25
GJ2
2
1
0
8
00
PROBLEM 9B-4 (CONTINUED)
ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
NAME
EDWARD WEASE CO.
ADDRESS
4 REEL RD., LANCASTER, PA 17632
Date
201X
Explanation
Post
Ref.
Debit
Credit
Debit
Balance
Dec.
24
GJ2
1
0
8
0
00
1
0
8
0
00
AL‘S COSMETIC MARKET
GENERAL LEDGER
CASH
ACCOUNT NO. 10
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
1
GJ1
6
0
0
0
00
6
0
0
0
00
5
GJ1
5
5
0
8
00
11
5
0
8
00
5
GJ1
1
8
3
6
00
13
3
4
4
00
19
GJ1
4
3
2
00
13
7
7
6
00
29
GJ2
4
1
0
4
00
17
8
8
0
00
31
GJ2
3
2
4
00
18
2
0
4
00
.
ACCOUNTS RECEIVABLE
ACCOUNT NO. 12
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
8
GJ1
2
1
6
00
2
1
6
00
9
GJ1
8
6
4
00
1
0
8
0
00
15
GJ1
1
0
8
00
9
7
2
00
19
GJ1
4
3
2
00
5
4
0
00
21
GJ2
3
7
8
00
9
1
8
00
24
GJ2
1
0
8
0
00
1
9
9
8
00
25
GJ2
2
7
0
00
1
7
2
8
00
29
GJ2
3
2
4
00
2
0
5
2
00
31
GJ2
3
2
4
00
1
7
2
8
00
PROBLEM 9B-4 (CONTINUED)
SALES TAX PAYABLE
ACCOUNT NO. 20
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
5
GJ1
4
0
8
00
4
0
8
00
5
GJ1
1
3
6
00
5
4
4
00
8
GJ1
1
6
00
5
6
0
00
9
GJ1
6
4
00
6
2
4
00
15
GJ1
8
00
6
1
6
00
21
GJ2
2
8
00
6
4
4
00
24
GJ2
8
0
00
7
2
4
00
25
GJ2
2
0
00
7
0
4
00
29
GJ2
3
0
4
00
1
0
0
8
00
29
GJ2
2
4
00
1
0
3
2
00
AL FRANKLIN, CAPITAL
ACCOUNT NO. 30
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
1
GJ1
6
0
0
0
00
6
0
0
0
00
PROBLEM 9B-4 (CONTINUED)
LIPSTICK SALES
ACCOUNT NO. 40
Date
201X
Explanation
Post
Ref.
Debit
Credit
Balance
Debit
Credit
Dec.
5
GJ1
5
1
0
0
00
5
1
0
0
00
8
GJ1
2
0
0
00
5
3
0
0
00
21
GJ2
3
5
0
00
5
6
5
0
00
29
GJ2
9
0
0
00
6
5
5
0
00
29
GJ2
3
0
0
00
6
8
5
0
00
Date
201X
Debit
Credit
Debit
Credit
5
GJ1
1
0
0
1
7
0
0
00
GJ2
1
0
0
3
5
0
0
00
GJ2
2
0
0
6
4
0
0
00
SOLUTION TO READING KELLOGG 2013 ANNUAL REPORT