1. This section contains business documents numbered D1 through D14. Please check to see if your set includes all of the documents for this section. Inform your instructor if any documents are missing. 2. All the transactions represented by business documents D1 through D14 have been recorded. As part of your on-the-job training, you are to examine each document and trace its recording to the appropriate accounting journal. After you have found it, make sure you understand the recording procedure. Notice that the special journals are not totaled until the end of the month. 3. Posting. All journals have been posted to the Accounts Receivable and Accounts Payable subsidiary ledgers at the end of the week. Trace each posting to the appropriate subsidiary ledger to confirm your understanding of the proper posting procedure. Posting to the general ledger is not made until the end of the month. Explanatory Notes D2 The duplicate deposit ticket represents cash sales of merchandise and repair services to walk-in customers. They have either paid in cash or by check. Ginny Jordan has made the deposit and written the distribution of the cash sales on the left hand side of the duplicate deposit ticket. Enter the amounts in the cash receipts journal. Also, the net deposit should be recorded on the check stub in the checkbook. D3 The checks are pre-numbered beginning with No. 315. The beginning cash balance on September 1 is $9,300. D9 A check is issued to Ginny Jordan for the weekly payroll. It is her policy to cash the check and pay her employees in cash. D10 The merchandise was defective but was not returned. D14 The original deposit ticket is prepared by you when checks received from credit customers are taken to the bank at the end of each week. The checks are listed individually and the total deposit is recorded on the check stub in the checkbook. Because the checks have been individually recorded in the Cash Receipts Journal when they were received, no journal entry is required now. Your on-the-job training has now ended. You are now on your own. You may proceed to Section No. 2 on Page A-15 and begin recording the remaining transactions for September. Good luck! A-9 D1 D2 524 Billy's Bike and Skate Rental Sept. 1, 20xx 1326 Custer St. Normal, IL 60010 2/10, n/30 Our Van 6 Gita HP 410 - Men's 10-speed $300 $1,800 2 Tandems USA - Model 4B $350 $1,700