c.

1 Jun-16 Accounts Receivable 6,600

Sales 6,000
Cash 600

Jun-24 Cash 6,480

Sales Discount 120
Accounts Receivable 6,600

2 Jun-16 Purchases 6,000

Transportation In 600
Accounts Payable 6,600

Jun-24 Accounts Payable 6,600

Purchases Discount 120
Cash 6,480
d.
1 Jun-16 Accounts Receivable 5,400
Transportation Out 600
Sales 6,000

Jun-24 Cash 5,280

Sales Discount 120
Accounts Receivable 5,400

2 Jun-17 Purchases 6,000

Accounts Payable 5,400
Cash 600

Jun-24 Accounts Payable 5,400

Purchases Discount 120
Cash 5,280
Date Particulars Debit Credit
Jun-05 Purchases 360,000
Accounts Payable 360,000

Jun-06 Transportation In 5,000

Cash 5,000

Jun-07 Accounts Payable (June 2) 90,000

Purchases Returns and Allowances 90,000

Jun-11 Accounts Payable 510,000

Purchases Discount 5,100
Cash 504,900

Jun-13 Accounts Receivable 630,000

Sales 630,000

Jun-22 Cash 623,700

Sales Discount 6,300
Accounts Receivable 630,000

Jun-30 Accounts Payable (June 5) 360,000

Purchases Discount 7,200
Cash 352,800