Enter each of the following invoices into a multicolumn sales journal. Airwell Company sells three kinds of machining equipment: lathes (L), milling (M), and surfacing (S). Terms are all 2% 10 days, net 30. Total all columns and cross-add the journal. Place appropriate account numbers at the bottom of each column to show where the totals have been posted. Record to individual accounts in the accounts receivable sub-ledger as well as the general ledger accounts. Airwell uses 1200 as their Accounts Receivable controlling account in the general ledger, and 4010 for Lathes Sales; 4020 for Milling Sales, and 4030 for Surfacing Sales.
2017
Aug. ...... 2 Invoice No. 601 Sold $3,000 (L), $4,200 (M), and $2,500 (S) to Amaxe Engineering.
........... 5 Invoice No. 602 Sold $2,650 (L), $1,800 (M), and $900 (S) to Willow Productions.
........... 9 Invoice No. 603 Sold $4,100 (L), $3,600 (M), and $2,800 (S) to Stencle Machinery.
.......... 11 Invoice No. 604 Sold $2,700 (M) and $4,300 (S) to Macro-El Holdings.
.......... 14 Invoice No. 605 Sold $3,600 (L), $2,700 (M), and $1,700 (S) to Amaxe Engineering.
.......... 19 Invoice No. 606 Sold $5,700 (L) and $6,200 (M) to Naroco Company.
........ 22 Invoice No. 607 Sold $3,300 (L), $3,500 (M), and $2,800 (S) to Willow Productions.
........ 24 Invoice No. 608 Sold $3,200 (L), $800 (M), and $2,700 (S) to Macro-El Holdings.
....... 29 Invoice No. 609 Sold $2,500 (M) and $2,900 (S) to Amaxe Engineering.