Journal

Post.
Date Description Ref. Debit
2018
March. 2 Accounts Receivable-Equinox Co. $ 19,200
Sales

Cost of Goods Sold. $ 13,960

Inventory

3 Accounts Receivable $ 12,150

Sales Tax Payable
Sales Revenue

Cost of Goods Sold $ 6,840

Inventory

4 Accounts Receivable-Empire Co. $ 57,310

Sales

Cost of Goods Sold. $ 31,970

Inventory

5 Accounts Receivable $ 28,950

Sales Tax Payable
Sales Revenue

Cost of Goods Sold $ 19,460

Inventory

12 Cash $ 19,200
Account Receivable-Equinox Co

14 Accounts Receivable-American Express $ 14,800

Sales

Cost of Goods Sold. $ 8,010

Inventory

16 Accounts Receivable-Targhee Co. $ 29,800

Sales

Cost of Goods Sold. $ 14,480

Inventory
 18 Sales Returns and Allowances $ 4,800
Account Receivable-Targhee Co.

Inventory $ 2,860
Cost of goods sold

19 Accounts Receivable- Vista Co. $ 8,900

Sales

Cost of Goods Sold. $ 4,870

Inventory

26 Cash $ 24,750
Sales Discount $ 250
Account Receivable-Targhee Co

28 Cash $ 8,900
Account Receivable-Vista Co

31 Cash $ 57,310
Account Receivable-Empire Co

31 Delivery expens $ 5,210

Cash

2018
April. 3 Credit Card Expense $ 900
Cash

15 Sales tax payable $ 7,061

Cash
Credit

$ 19,200

$ 13,960

$ 729
$ 11,421

$ 6,840

$ 57,310

$ 31,970

$ 1,737
$ 27,213

$ 19,460

$ 19,200

$ 14,800

$ 8,010

$ 29,800

$ 14,480
$ 4,800

$ 2,860

$ 8,900

$ 4,870

$ 25,000

$ 8,900

$ 57,310

$ 5,210

$ 900

$ 7,061