Date Particulars Debit Credit

4/1 Accounts receivable 11,000

Sales 11,000
Sold to Burgos Inc; terms 2/10

Freight out 500

Cash 500
FOB D, FP

4/2 Purchases 64,000

Accounts payable 64,000
Purchased from Apostol Co.; terms 2/10

Freight in 1,000
Accounts payable 1,000
FOB SP, FP

4/4 Cash 5,500

Sales 5,500

4/5 Accounts receivable 12,000

Sales 12,000
Sold to P. Merchants; terms 2/10

Freight out 600

Accounts receivable 600
FOB D, FC

4/6 Purchases 30,700

Accounts payable 30,700
Purchased from B Co.; terms 1/10

Freight in 200
Accounts payable 200
FOB SP, FP

4/7 Accounts receivable 22,000

Sales 22,000
Sold to Uber Retailers; terms 2/10

Accounts receivable 750

Cash 750
FOB SP, FP

4/8 Cash 10,780

Sales discounts 220
Accounts receivable 11,000
 Full payment from Burgos Co.; discounts taken

4/9 Purchases 82,000

Accounts payable 82,000
Purchased from Apostol Co.; terms 2/10

Freight in 1,000
Accounts payable 1,000
FOB SP, FP

4/11 Accounts payable 65,000

Purchases discounts 1,280
Cash 63,720
Full payment from Apostol Co.; discounts taken

4/12 Accounts payable 2,900

Purchases returns and allowances 2,900
returned merchandise to B Co.

4/13 Sales returns and allowances 2,000

Accounts receivable 2,000
returned merchandise from Uber Retailers

4/15 Cash 5,880

Sales discounts 120
Accounts receivable 6,000
50% payment from P. Merchants; discounts taken

4/16 Accounts payable 28,000

Purchases discounts 278
Cash 27,722
Full payment to B. Co; discounts taken

4/17 Accounts payable 4,000

Purchases 4,000
credit memo received from Apostol Co. due to overcharging

4/22 Supplies 2,500

Accounts payable 2,500
Purchased cleaning supplies from G. Co

4/23 Accounts payable 500

Supplies 500
returned cleaning supplies not ordered

4/26 Accounts payable 2,000

Cash 2,000
Full payment to G. Co
4/27 Cash 20,750
Accounts receivable 20,750
Full payment from Uber Retailers; no discounts

4/28 Accounts payable 79,000

Cash 79,000
Full payment to Apostol; no discounts

4/30 Cash 5,400

Accounts receivable 5,400
Full payment from P Merchants; no discounts
Accounts receivable 11,400
Freight out 600
Sales 12,000

Purchases 30,700
Freight in 200
Accounts payable 30,900

Accounts receivable 22,750

Sales 22,000
Cash 750
Purchases 82,000
Freight in 1,000
Accounts payable 83,000

Cash 5,580
Sales discounts 120
Accounts receivable 5,700
50% payment from P. Merchants; discounts taken

(P30,700 -2,900)*.1%
Cash 5,700
Accounts receivable 5,700
Full payment from P Merchants; no discounts
 CASH ACCOUNTS RECEIVABLE
5,500 500
10,780 750
5,880 63,720
20,750 27,722
5,400 2,000
79,000

ACCOUNTS PAYABLE

SALES SALES RETURNS & ALLOWANCES SALES DISCOUNTS

PURCHASES PURCHASES RETURNS & ALLOWANCES PURCHASES DISCOUNTS

FREIGHT OUT
 SALES DISCOUNTS

PURCHASES DISCOUNTS FREIGHT IN