General Ledger Accounts Receivable Subsid

Accounts Receivable
Date Ref Dr Cr Balance R. Bor
14-Oct 5,000 5,000 Date Ref
31-Oct 157,000 152,000 1-Oct 001
28-Oct 005
Credit Sales
Date Ref Dr Cr Balance M. Tee
31-Oct 157,000 157,000 Date Ref
8-Oct 002

Sales Returns and Allowances

Date Ref Dr Cr Balance P. Lay
14-Oct 5,000 5,000 Date Ref
15-Oct 003

S. Low
Date Ref
20-Oct 004
Accounts Receivable Subsidiary Ledger

R. Bor
Dr Cr Balance
20,000 20,000
30,000 50,000

M. Tee
Dr Cr Balance
80,000 80,000

P. Lay
Dr Cr Balance
10,000 10,000

S. Low
Dr Cr Balance
17,000 17,000

Balance, 10 157,000