Appendix E – Accounting with Special Journals
Problem E-4BA (Continued)
Parts 2 and 3—continued
ACCOUNTS RECEIVABLE LEDGER
Ruth Blake
Date
Explanation
PR
Debit
Credit
Balance
July 6
S3
7,500
7,500
16
R3
7,500
0
29
S3
17,500
17,500
Date
Explanation
PR
Debit
Credit
Balance
S3
8,550
8,550
23
R3
8,550
0
30
S3
16,820
16,820
Date
Explanation
PR
Debit
Credit
Balance
14
S3
5,100
24,300
15
R3
5,100
24
R3
5,100
0
