Date PR Debit

Septemeber 2 Accounts Receivable 15,500.00

Cost of Goods Sold 7,500.00
Sales
Cash
Merchandise Inventory

8 Accounts Receivable 19,000.00

Cost of Goods Sold 9,500.00
Sales
Merchandise Inventory

9 Freight Out 1,500.00

Cash

12 Sales Revenue & Allowances 3,000.00

Accounts Receivable
Merchandise Inventory 1,500.00
Cost of Goods Sold

12 Cash 15,200.00
Sales Discounts 300.00
Accounts Receivable

23 cash 15,840.00
Sales Discounts 160.00
Accounts Receivable

24 Accounts Receivable 10,800.00

Sales
Cost of Goods sold 5,400.00
Merchandise Inventory

25 No Entry

26 No Entry

30 Cash 10,800.00
Accounts Receivable

Advertising Expense 500

Cash

Salaries Expense 10 000

Cash
Credit

15,000.00
500.00
7,500.00

19,000.00
9,500.00

1,500.00

3,000.00

1,500.00

15,500.00

16,000.00

10,800.00

5,400.00

10,800.00

500

10 000