Date Oct 31

Account Titles Purchases Accounts Payable #A

Debit 20,000

Credit 20,000

16

Purchases Cash #E

30,780 30,780

18 Nov 1 Purchases Accounts Payable #B 3 Purchases Freight In Accounts Payable Cash #C 5 Purchase Returns & Allowances Purchases #A 28 6 Purchases Freight In Accounts Payable Cash #D 28 10 Accounts Payable Purchase Discount Cash #A Dec 11 Accounts Payable Cash #B 13 Accounts Payable Purchase Discount Cash #C 15 Purchases Freight In Accounts Payable #A 18,000 1,000 19,000 35,000 700 34,300 13,680 13,680 7 20,000 400 19,600 50,000 3,000 50,000 3,000 2,000 2,000 35,000 1,200 35,000 1,200 25 25 13,680 13,680

Purchases Accounts Payable Cash #B Purchase Returns & Allowances Purchases #B Accounts Payable Purchase Discount Cash #A Purchases Freight In Accounts Payable Cash #C Accounts Payable Purchase Discount Cash #B Accounts Payable Purchase Discount Cash #C

10,000 9,000 1,000

3,420 3,420

19,000 360 18,640

15,000 1,200 15,000 1,200

9,000 200 8,800

15,000 300 14,700