Mr. Reyes C.

Company
Journal
Dec. 31, 2023
Date Particulars Debit Credit
Dec. 1 Cash 100, 000
Capital 100, 000
Dec. 2 Equipment 10, 000
Account Payable 10, 000
Dec. 3 Purchases 25, 000
Notes Payable 25, 000
Dec. 4 Accounts Receivable 20, 000
Sales 20, 000
Dec. 5 Freight-out 500
Cash 500
Dec. 6 Accounts Payable 1, 000
Purchase Return Allowance 1, 000
Dec. 8 Freight-in 750
Cash 750
Dec. 9 Accounts Payable 5, 000
Cash 5, 000
Dec. 10 Accounts Payable 19, 000
Purchase Discount 480
Cash 18, 520
Dec. 11 Cash 19, 600
Sales Discount 400
Accounts Receivable 20, 000
Dec. 15 Supplies 3, 000
Notes Payable 3, 000
Dec. 20 Accounts Receivable 15, 000
Sales 15, 000
Dec. 22 Reyes, Drawings 5, 000
Cash 5, 000
Dec. 28 Advertising Expense 1, 000
Cash 1, 000

Mr. Reyes C. Company

Ledger
Dec. 31, 2023
CASH (01)
Date Particulars Debit Credit

NOTES RECEIVABLE (02)

Date Particulars Debit Credit

ALLOWANCE FOR DOUBTFUL ACCOUNTS (03)

Date Particulars Debit Credit

MERCHANDISE INVENTORY (04)

Date Particulars Debit Credit

SUPPLIES (05)
Date Particulars Debit Credit

EQUIPMENT (06)
Date Particulars Debit Credit

ACCUMULATED DEPRECIATION (07)

 Date Particulars Debit Credit

ACCOUNTS PAYABLE (21)

Date Particulars Debit Credit

NOTES PAYABLE (22)

Date Particulars Debit Credit

SALARIES PAYABLE (23)

Date Particulars Debit Credit

REYES, CAPITAL (31)

Date Particulars Debit Credit

REYES, DRAWINGS (32)

Date Particulars Debit Credit

SALES (41)
Date Particulars Debit Credit

SALES RETURNS AND ALLOWANCES (42)

Date Particulars Debit Credit

SALES DISCOUNT (43)

Date Particulars Debit Credit

PURCHASE (44)
Date Particulars Debit Credit

PURCHASE RETURN AND ALLOWANCES (45)

Date Particulars Debit Credit

PURCHASE DISCOUNT (46)

Date Particulars Debit Credit

FREIGHT-IN (47)
Date Particulars Debit Credit

FREIGHT-OUT (51)
Date Particulars Debit Credit
ADVERTISING EXPENSE (52
Date Particulars Debit Credit

DEPRECIATION EXPENSE (53)

Date Particulars Debit Credit

DOUBTFUL ACCOUNTS EXPENSE (54)

Date Particulars Debit Credit

SALARIES EXPENSE (55)

Date Particulars Debit Credit

SUPPLIES EXPENSE (56)

Date Particulars Debit Credit