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Johnston Supplies

SALES JOURNAL Page


For the month ended, June 30th 2017

SALE POST. ACCTS. REC. SALES


ACCOUNT DEBITED
DATE NO. REF. DEBIT CREDIT
2017

1 Jun 2 Kelly Diller S340 110 795.00 750.00


9 FJT Plumbing S341 120 280.90 265.00
2 14 Roberts College S342 130 692.00 692.00
3 16 FJT Plumbing S343 120 3,688.80 3,480.00
4 30 Totals 5,456.70 5,187.00
5 (1130) (4110)
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10-1
6 10-1
10-1
SALES TAX
PAYABLE CR.

45.00 1 10-1
15.90 10-1

2 10-1

208.80 3 10-1
269.70 4 10-1
(2120) 5 10-2

6 10-2

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CASH RECEIPTS JOURNAL

DOC. POST. GENERAL


ACCOUNT TITLE
DATE NO. REF. DEBIT CREDIT

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10-3

Page 10-3

10-3

ACCTS. REC. SALES SALES TAX SALES CASH


CREDIT CREDIT PAYABLE CR. DISCOUNT DR. DEBIT
10-3

1 10-3

2 10-3

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6 10-4

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CUSTOMER Kelly Diller CUSTOMER NO.

POST.
ITEM DEBIT CREDIT
DATE REF.

2017

1 June 1 Balance
2 2 SJ6 795.00
3

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110 10-1

DEBIT

BALANCE

185.00 1 10-1
980.00 2 10-2
3 10-4

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CUSTOMER FJT Plumbing CUSTOMER NO.

POST.
ITEM DEBIT CREDIT
DATE REF.

2017

1 June 1 Balance
2 9 SJ6 280.90
3 16 SJ6 3,688.80
4

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120

DEBIT

BALANCE

2,989.20 1
3,270.10 2 10-2
6,958.90 3 10-2
4 10-4

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CUSTOMER Roberts College CUSTOMER NO.

POST.
ITEM DEBIT CREDIT
DATE REF.

2017

1 June 1 Balance
2 14 SJ6 692.00
3

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130

DEBIT

BALANCE

381.60 1
1,073.60 2 10-2
3 10-4

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ACCOUNT Cash ACCOUNT NO. 1110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 June 1 Balance 8,617.01 1

2 30 CPJ6 6,948.15 1,668.86 2

3 3 10-4
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ACCOUNT Accounts Receivable ACCOUNT NO. 1130
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 June 1 Balance 3,555.80 1

2 30 SJ6 5,456.70 9,012.50 2 10-2


3 3 10-4
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ACCOUNT Sales Tax Payable ACCOUNT NO. 2120
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 June 1 Balance 648.18 1
2 30 SJ6 269.70 917.88 2 10-2
3 3 10-4
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ACCOUNT Sales ACCOUNT NO. 4110
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 June 1 Balance 94,818.25 1
2 30 SJ6 5,187.00 100,005.25 2 10-2
3 3 10-4
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ACCOUNT Sales Discount ACCOUNT NO. 4120
POST. BALANCE
ITEM DEBIT CREDIT
DATE REF. DEBIT CREDIT
2017
1 June 1 Balance 612.18 1

2 2 10-4
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10-4

SCHEDULE OF ACCOUNTS RECEIVABLE

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