Post the following entry to the general ledger and the subsidiary ledger. GENERAL JOURNAL Page 92 Debit
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GENERAL JOURNAL Page 92 Debit Date 20 Sept. 15 Description Ref. Credit Accounts Payable, Jensen and Silva 2 9 1 50 Purchases Returns and Allowances 2 9 1 50 Credit memo no. 942 for return of merchandise. GENERAL LEDGER ACCOUNT Accounts Payable ACCOUNT NO. 212 Post Balance Date tom Rt. Dbit Credit 20- Sept. 1 Balance 2 87 2 45 ACCOUNT Purchases Returns and Allowances ACCOUNT NO. 512 Post. Balance Credit Date 20- Sept. 1 Balance Item Ref Debit 1 6 0 30 ACCOUNTS PAYABLE LEDGER NAME Jensen and Silva ADDRESS 542 Roselle Blvd. Chicago, IL 60141 Post. Debit Ref. Date Item Credit Balance 20- Sept. 6 J92 3 1 5 00 3 1 5 00
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