Date Account Title Debit Credit Date Account Title

January, 2019 August, 2019

#1 A. #2 A.
10 Materials 400000 14 Accounts Payable
Accounts Payable 400000

10 Materials 360000 14 Accounts Payable

Accounts Payable 360000

10 Materials 360000 14 Accounts Payable

Allowance for Discounts 40000
Accounts Payable 360000
Discounts Received 40000

B. B.
10% 10%
31 Materials 650000 30 Accounts Payable
Accounts Payable 650000

31 Materials 585000 30 Accounts Payable

Accounts Payable 585000

31 Materials 585000 30 Accounts Payable

Allowance for Discounts 65000
Accounts Payable 585000
Discounts Received 65000

20% 20%
31 Materials 650000 30 Accounts Payable
Accounts Payable 650000

31 Materials 520000 30 Accounts Payable

Accounts Payable 520000

31 Materials 520000 30 Accounts Payable

Allowance for Discounts 130000
Accounts Payable 520000
Discounts Received 130000

30% 30%
31 Materials 650000 30 Accounts Payable
Accounts Payable 650000
31 Materials 455000 30 Accounts Payable
Accounts Payable 455000

31 Materials 455000 30 Accounts Payable

Allowance for Discounts 195000
Accounts Payable 455000
Discounts Received 195000
 Account Title Debit Credit

Accounts Payable 400000

Cash 360000
Discount Received 40000

Accounts Payable 360000

Cash 360000

Accounts Payable 400000

Cash 360000
Discounts Received 40000

Accounts Payable 650000

Cash 585000
Discount Received 65000

Accounts Payable 585000

Cash 585000

Accounts Payable 650000

Cash 585000
Discounts Received 65000

Accounts Payable 650000

Cash 520000
Discount Received 130000

Accounts Payable 520000

Cash 520000

Accounts Payable 650000

Cash 520000
Discounts Received 130000

Accounts Payable 650000

Cash 455000
Discount Received 195000
Accounts Payable 455000
Cash 455000

Accounts Payable 650000

Cash 455000
Discounts Received 195000