DATE

PARTICULARS a). allowance for bad debts bad debts expense(general expense) b). Selling expense (supplies) general expense (supplies) supplies inventory c).selling expense general expense accumulated depr.expense-building selling expense general expense accumulated depr. Expense-furniture&equipment selling expense accumulated depr. Expense-delivery expense d.)general expense selling expense SS,MED,HDMF payable e.)selling expense (utilities) general expense (utilities) utilities payable f.)

DEBIT 413.44

150 300

250 250

66.72 66.72

388.89

287 663.7

445 445

g.)output tax input tax excess of input tax vat payable h.)revenue and expense summary merchandise inventory i.)bank service charge cash on bank j.)

8149.28

75500

25

87400.75

CREDIT 413.44

450

500

133.44

388.89

950.7

890

4154.3 600 3394.98

75500

25

87400.75