General Journal Page 1

DATE Description P/R Debit Credit

2019
January 3 Cash 270
CO Co. Capital 270
Investment

5 Store Equipment 149

Cash 149
Purchased Store Equipment on Cash

9 Raw Materials Expense 280

Cash 280
Purchased raw materials on cash

9 Transportation Expense 20
Cash 20
To record transportation expense

10 Cash 315
Sales 315
To record sale of merchandise for cash

10 Accounts Receivable 207

Sales 207
To record sale merchandise on account

14 Cash 181
Accounts Receivable 181
Collection of Accounts Receivable

17 Cash 26
Accounts Receivable 26
Collection of Accounts Receivable

17 Raw Materials Expense 280

Cash 280
Purchased raw materials on cash

17 Transportation Expense 20
Cash 20
To record transportation expense

17 Cash 300
Sales 300
To record sale of merchandise for cash
17 Accounts Receivable 240
Sales 240
To record sale merchandise on account

20 Cash 240
Accounts Receivable 240
Collection of Accounts Receivable

21 Raw Materials Expense 280

Cash 280
Purchased raw materials on cash

21 Transportation Expense 20
Cash 20
To record transportation expense

21 Cash 150
Sales 150
To record sale of merchandise for cash

21 Accounts Receivable 60
Sales 60
To record sale merchandise on account

22 Cash 42
Accounts Receivable 42
Collection of Accounts Receivable

22 Cash 240
Sales 240
To record sale of merchandise for cash

22 Accounts Receivable 90
Sales 90
To record sale merchandise on account

23 Cash 108
Accounts Receivable 108
Collection of Accounts Receivable

28 Raw Materials Expense 280

Cash 280
Purchased raw materials on cash

28 Transportation Expense 20
Cash 20
To record transportation expense
28 Cash 378
Sales 378
To record sale of merchandise for cash

28 Accounts Receivable 162

Sales 162
To record sale merchandise on account

29 Cash 102
Accounts Receivable 102
Collection of Accounts Receivable

31 Raw Materials Expense 280

Cash 280
Purchased raw materials on cash

31 Transportation Expense 20
Cash 20
To record transportation expense

31 Cash 399
Sales 399
To record sale of merchandise for cash

31 Accounts Receivable 273

Sales 273
To record sale merchandise on account

31 Cash 60
Accounts Receivable 60
Collection of Account Receivable