General Journal Page Date Particulars P.R. 120 201 Dr 1,600.00 1,600.

00 Cr Jul-01 Merchandise Inventory Accounts Payable purchased suitcases on account Jul-03 Accounts Recievable Sales sold products on account Costs of Goods Sold Merchandise Inventory to record merchandise purchased Jul-09 Accounts Payable Cash paid manufacturers in full Jul-12 Cash Accounts Receivable received payment from luggage world Jul-17 Accounts Receivable Sales sold suitcases on account Costs of Goods Sold Merchandise inventory record of goods ssale Jul-18 Merchandise inventory Sales purchased goods on account

112 401

2,000.00 2,000.00

505 120

1,200.00 1,200.00

201 101

1,500.00 1,500.00

101 112

2,000.00 2,000.00

112 401

1,500.00 1,500.00

505 120

900.00 900.00

120 401

1,700.00 1,700.00