Andrea Richardson opened Andrea’s Toy House. As her newly hired accountant, your tasks are to do the following:

1. Journalize the transactions for the month of December. Andrea uses special journals for sales on account, purchases on account, and cash receipts and cash payments, as well as a general journal.
2. Record to subsidiary ledgers and post to the general ledger as appropriate.
3. Total and rule the journals.
4. Prepare a schedule of accounts receivable and a schedule of accounts payable.
5. Ignore Sales Tax.

The following is the partial chart of accounts for Andrea’s Toy House: