Cash Db.

Date PR Debit Credit Balance

Dec. 1 2016 50 500 500

Dec. 4 53 4,600 5,100

Dec. 8 44 150 5,250

Dec. 15 1,800 7,050

Dec. 23 50 700 7,750

Dec. 24 45 400 8,150

Dec. 25 55 1,600 9,750

Dec. 31 2,200 11,950

 Discounts Db.

PR Debit Credit Balance

Date

Dec 1 50 25 11,975

Dec. 4 53 50 12,025

Dec. 23 50 30 12,055

Dec. 25 55 100 12,155

Sales Cr.
PR Debit Credit Balance
Date

Dec. 15 1,800 10,355

Dec. 31 2,200 8,155

Dec. 23

Accounts Receivable Cr.

PR Debit Credit Balance

Date

Dec. 1 50 525 7,630

Dec. 4 53 4,650 2,980

Dec. 23 50 730 2,250

Dec. 25 55 1,700 550

Sundries Cr.

PR Debit Credit Balance

Date

Dec. 8 44 150 400

Dec. 24 45 400 0