GENERAL JOURNAL

Date Dr Cr
1-Aug Mer. In. 6000

accounts payable -
6000
Abilene

accounts
4-Aug payable - 100
Abilene
Cash 100
Accounts
5-Aug 4200
Receivable - Lux
Sales 4200
Cost of Goods
3000
Sold
Mer.In. 3000
8-Aug Mer. In. 5540
accounts payable -
Welch 5540

9-Aug Delivery ex 120

Cash 120
Sales return and
10-Aug 700
Inventory
Accounts receivable
700
- Lux
Cost of Goods
500
Sold
Mer.In. 500
accounts
12-Aug payable - Welch 800

Mer.In. 800
15-Aug Cash 3430
Sales Discount 70
Accounts receivable
3500
- Lux
accounts
18-Aug payable - Welch 4740

Cash 4695
Mer.In. 45

Accounts
19-Aug 3600
Receivable - Trax
 Sales 3600
Cost of Goods
2500
Sold
Mer.Inv 2500

Accounts
22-Aug 600
Receivable - Trax

Sales return and

600
allowance

Accounts
29-Aug 3000
Receivable - Trax

Cash 2970
sales discounts 30
accounts
payable -
30-Aug 5900
Abilene

Cash 5900