Trans # Type Date Num Adj Name Memo Account Debit Credit
52 Invoice 01/02/2018 1 Popov, Anastasia 1200 ꞏ Accounts Receivable 604.74
Popov, Anastasia Women’s Shorts 4020 ꞏ Clothing Sales 129.98
Popov, Anastasia Women’s Shorts 1120 ꞏ Inventory Asset 20.00
684.74 684.74
53 Invoice 01/02/2018 2 Campbell, Claudia 1200 ꞏ Accounts Receivable 1,041.88
Campbell, Claudia Golf Clubs: Sets 4030 ꞏ Equipment Sales 750.00
Campbell, Claudia Golf Clubs: Sets 1120 ꞏ Inventory Asset 300.00
Hassan, Azar Golf Clubs: Woods 4030 ꞏ Equipment Sales 1,836.00
Palm Springs Schools Golf Bags 4010 ꞏ Accessory Sales 299.95
Palm Springs Schools Golf Bags 1120 ꞏ Inventory Asset 250.00
Palm Springs Schools Golf Bags 5000 ꞏ Cost of Goods Sold 250.00
Palm Springs Schools Golf Clubs: Sets 4030 ꞏ Equipment Sales 799.95
2,175.00 2,175.00
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Trans # Type Date Num Adj Name Memo Account Debit Credit
58 Invoice 01/03/2018 5 Salazar, Lori 1200 ꞏ Accounts Receivable 217.91
Salazar, Lori Golf Gift Sets 4010 ꞏ Accessory Sales 44.97
Salazar, Lori Golf Gift Sets 1120 ꞏ Inventory Asset 15.00
275.41 275.41
59 Invoice 01/03/2018 6 Meyer, Dennis 1200 ꞏ Accounts Receivable 1,231.01
Meyer, Dennis Men’s Shorts 4020 ꞏ Clothing Sales 99.90
Meyer, Dennis Men’s Shorts 1120 ꞏ Inventory Asset 30.00
Meyer, Dennis Men’s Shorts 5000 ꞏ Cost of Goods Sold 30.00
Meyer, Dennis Men’s Shirts 4020 ꞏ Clothing Sales 119.98
Meyer, Dennis Men’s Shirts 1120 ꞏ Inventory Asset 30.00
1,716.01 1,716.01
60 Payment 01/03/2018 1023 Parker, Matt 12000 ꞏ Undeposited Funds 850.00
Parker, Matt 1200 ꞏ Accounts Receivable 850.00
850.00 850.00
61 Sales Receipt 01/03/2018 1 Cash Custome
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12000 ꞏ Undeposited Funds 129.44
Cash Custome
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Golf Bags 4010 ꞏ Accessory Sales 99.95
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Trans # Type Date Num Adj Name Memo Account Debit Credit
64 Invoice 01/03/2018 7 Hansen, Laura 1200 ꞏ Accounts Receivable 1,128.55
Hansen, Laura Women’s Shoes 4020 ꞏ Clothing Sales 149.95
Hansen, Laura Women’s Shoes 1120 ꞏ Inventory Asset 20.00
1,448.55 1,448.55
68 Sales Receipt 01/08/2018 2 Cash Custome
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12000 ꞏ Undeposited Funds 107.89
Cash Custome
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Men’s Golf Hats 4010 ꞏ Accessory Sales 99.90
Cash Custome
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Men’s Golf Hats 1120 ꞏ Inventory Asset 14.00
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70 Bill 01/14/2018 Head Gear, Inc. 2000 ꞏ Accounts Payable 50.00
Head Gear, Inc. Women’s Golf Hats 1120 ꞏ Inventory Asset 50.00
50.00 50.00
373.00 373.00
72 Bill 01/10/2018 Sports Clothes, Inc. 2000 ꞏ Accounts Payable 400.00
Sports Clothes, Inc. Men’s Shorts 1120 ꞏ Inventory Asset 200.00
Sports Clothes, Inc. Women’s Shirts 1120 ꞏ Inventory Asset 200.00
19.97 19.97
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Trans # Type Date Num Adj Name Memo Account Debit Credit
74 Credit Memo 01/10/2018 9 Parker, Matt 1200 ꞏ Accounts Receivable 64.75
Cash Custome
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Golf Clubs: Irons 4030 ꞏ Equipment Sales 239.90
Cash Custome
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Golf Clubs: Irons 1120 ꞏ Inventory Asset 200.00
Cash Custome
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Golf Clubs: Irons 5000 ꞏ Cost of Goods Sold 200.00
State Board of Equalization CA Sales Tax 2200 ꞏ Sales Tax Payable 19.19
459.09 459.09
78 Invoice 01/10/2018 10 Tokumoto, Greg 1200 ꞏ Accounts Receivable 1,728.00
80 Credit Card Charge 01/12/2018 Indio Office Supply 2100 ꞏ Visa 175.00
Indio Office Supply 1310 ꞏ Office Supplies 175.00
175.00 175.00
Popov, Anastasia 1200 ꞏ Accounts Receivable 598.69
Popov, Anastasia 1200 ꞏ Accounts Receivable 6.05
Popov, Anastasia 4050 ꞏ Sales Discounts 6.05
604.74 604.74
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Trans # Type Date Num Adj Name Memo Account Debit Credit
84 Invoice 01/17/2018 11 Kincaid, Oscar 1200 ꞏ Accounts Receivable 1,987.20
Kincaid, Oscar Golf Clubs: Sets 4030 ꞏ Equipment Sales 1,200.00
85 Payment 01/17/2018 6708 Salazar, Lori 12000 ꞏ Undeposited Funds 1,976.72
Salazar, Lori 1200 ꞏ Accounts Receivable 1,976.72
1,976.72 1,976.72
373.00 373.00
88 Bill Pmt -Check 01/18/2018 3 Sports Clothes, Inc. 1100 ꞏ Checking 392.00
Sports Clothes, Inc. 2000 ꞏ Accounts Payable 392.00
Sports Clothes, Inc. 2000 ꞏ Accounts Payable 8.00
Sports Clothes, Inc. 5200 ꞏ Merchandise Discounts 8.00
Salazar, Lori Golf Clubs: Irons 4030 ꞏ Equipment Sales 129.95
Salazar, Lori Golf Clubs: Irons 1120 ꞏ Inventory Asset 100.00
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Trans # Type Date Num Adj Name Memo Account Debit Credit
90 Credit 01/18/2018 1045 Sports Clothes, Inc. 2000 ꞏ Accounts Payable 40.00
310.60 310.60
92 Sales Receipt 01/20/2018 4 Cash Custome
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12000 ꞏ Undeposited Funds 268.87
Cash Custome
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Men’s Golf Hats 4010 ꞏ Accessory Sales 49.95
Cash Custome
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Men’s Golf Hats 1120 ꞏ Inventory Asset 7.00
Cash Custome
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Men’s Golf Hats 5000 ꞏ Cost of Goods Sold 7.00
Cash Custome
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Men’s Jackets 4020 ꞏ Clothing Sales 89.95
Cash Custome
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Men’s Jackets 1120 ꞏ Inventory Asset 20.00
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93 Sales Receipt 01/20/2018 5 Cash Custome
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12000 ꞏ Undeposited Funds 4,330.62
Cash Custome
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Golf Clubs: Sets 4030 ꞏ Equipment Sales 2,990.00
Cash Custome
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Golf Clubs: Sets 1120 ꞏ Inventory Asset 600.00
Cash Custome
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Golf Clubs: Sets 5000 ꞏ Cost of Goods Sold 600.00
Cash Custome
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Golf Bags 4010 ꞏ Accessory Sales 499.90
Cash Custome
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Golf Bags 1120 ꞏ Inventory Asset 88.00
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Trans # Type Date Num Adj Name Memo Account Debit Credit
97 Deposit 01/20/2018 Deposit 1100 ꞏ Checking 6,576.21
99 Bill Pmt -Check 01/23/2018 5 Head Gear, Inc. 1100 ꞏ Checking 49.00
Head Gear, Inc. 2000 ꞏ Accounts Payable 49.00
Head Gear, Inc. 2000 ꞏ Accounts Payable 1.00
Head Gear, Inc. 5200 ꞏ Merchandise Discounts 1.00
50.00 50.00
100 Payment 01/23/2018 Salazar, Lori Partial Payment 12000 ꞏ Undeposited Funds 500.00
Salazar, Lori Partial Payment 1200 ꞏ Accounts Receivable 500.00
500.00 500.00
101 Bill 01/23/2018 Sports Clothes, Inc. 2000 ꞏ Accounts Payable 400.00
Sports Clothes, Inc. Men’s Jackets 1120 ꞏ Inventory Asset 200.00
Sports Clothes, Inc. Women’s Jackets 1120 ꞏ Inventory Asset 200.00
400.00 400.00
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Trans # Type Date Num Adj Name Memo Account Debit Credit
107 Bill Pmt -Check 01/25/2018 6 Eagle Clubs, Inc. Opening balance 1100 ꞏ Checking 5,000.00
Eagle Clubs, Inc. Opening balance 2000 ꞏ Accounts Payable 5,000.00
5,000.00 5,000.00
111 Bill 01/25/2018 Palm Springs Rentals 2000 ꞏ Accounts Payable 2,800.00
Palm Springs Rentals 6280 ꞏ Rent 2,800.00
2,800.00 2,800.00
112 Payment 01/26/2018 Tokumoto, Greg Partial Payment 12000 ꞏ Undeposited Funds 1,600.00
Tokumoto, Greg Partial Payment 1200 ꞏ Accounts Receivable 1,600.00
2,891.88 2,891.88
116 General Journal 01/30/2018 Bank service charges for bounced check# 1205 6120 ꞏ Bank Service Charges 15.00
Campbell, Claudia Bank service charges for bounced check# 1205 1100 ꞏ Checking 15.00
15.00 15.00
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Trans # Type Date Num Adj Name Memo Account Debit Credit
118 Sales Tax Payment 01/30/2018 11 State Board of Equalization 1100 ꞏ Checking 1,294.84
State Board of Equalization 2200 ꞏ Sales Tax Payable 1,294.84
121 General Journal 01/30/2018 *
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djusting Entry 6181 ꞏ Liability Insurance 100.00
*
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djusting Entry 1400 ꞏ Prepaid Insurance 100.00
100.00 100.00
122 General Journal 01/30/2018 *
A
djusting Entry 1512 ꞏ Depreciation 83.33
*
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djusting Entry 1522 ꞏ Depreciation 100.00
A
A
A
2,000.00 2,000.00
125 General Journal 01/30/2018 Transfer Capital to Partners 3100 ꞏ Your Last Name & Wells, Capital 21,365.14
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Trans # Type Date Num Adj Name Memo Account Debit Credit
129 Deposit 01/31/2018 Interest 1100 ꞏ Checking 76.73
Interest 7010 ꞏ Interest Income 76.73
76.73 76.73
130 Check 01/31/2018 14 Desert Bank VISA Payment 1100 ꞏ Checking 325.00
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Practice Set 2, Document 79