Post the January transactions using the dates as posting references. Compute each account balance, and denote the balance as Bal.

Date	Accounts	Debit	Credit
Jan. 1	Merchandise Inventory	80
	Cash		80

Jan. 2	Cash	288
	Sales Revenue		288

Jan. 2	Cost of Goods Sold	60
	Merchandise Inventory		60

Jan. 3	Merchandise Inventory	630
	Accounts Payable		630

Jan. 7	Accounts Payable	630
	Cash		605
	Merchandise Inventory		25

Jan. 8	Cash	20
	Merchandise Inventory		20

Jan. 10	Accounts Receivable	1,152
	Sales Revenue		1,152

Jan. 10	Cost of Goods Sold	350
	Merchandise Inventory		350

Jan. 12	Cash	1,152
	Accounts Receivable		1,152

Jan. 14	Merchandise Inventory	750
	Accounts Payable		750

Jan. 18	Accounts Payable	120
	Merchandise Inventory		120

Jan. 20	Accounts Payable	630
	Cash		617
	Merchandise Inventory		13

Jan. 21	Accounts Receivable	2,851
	Sales Revenue		2,851

Jan. 21	Cost of Goods Sold	591
	Merchandise Inventory		591

Jan. 23	Cash	2,851
	Accounts Receivable		2,851

Jan. 25	Merchandise Inventory	2,590
	Accounts Payable		2,590

Jan. 27	Merchandise Inventory	37
	Cash		37

Jan. 29	Accounts Payable	2,590
	Cash		2,512
	Merchandise Inventory		78

Jan. 30	Accounts Receivable	6,840
	Sales Revenue		6,840

Jan. 30	Cost of Goods Sold	1,866
	Merchandise Inventory		1,866

Jan. 31	Cash	6,840
	Accounts Receivable		6,840

Cash Sales Revenue Merchandise Inventory Accounts Payable 2,390 Bal. Bal. 11.690 0 Bal. Bal. Wages Payable 1,050 Bal. Rent Expense Bal. Refunds Payable 0 Bal. Canoe Rental Revenue Utilities Payable 270 Bal Accounts Receivable 0 Bal. Bal. 7,3001 Wages Expense Bal. Interest Payable 120 Bal. Cost of Goods Sold Estimated Returns Inventory Telephone Payable 300 Bal. Bal. Bal. Utilities Expense Merchandise Inventory Bal Bal. Unearned Revenue Office Supplies 350 Bal. Wages Payable 1,050 Bal. Bal. 700 Telephone Expense Rent Expense Bal Choose from any list or enter any number in the input fields and then click Check Answer. Choose from any list or enter any number in the input fields and then click Check Answer. Notes Payable 5,760 Bal. Prepaid Rent 1,400 Bal. Supplies Expense Bal. Land Bal. 120,000 Depreciation Expense-Building Bal. 0 Building 160,000 Winter, Capital 301,870 Bal. Bal. Depreciation Expense-Canoes Bal. Accumulated Depr.-Building 600 Bal. Income Summary 0 Bal. Interest Expense Bal. 0 Canoes Bal. 12,000 r in the input fields and then click Check Answer. Accumulated Depr.Canoes 380 Bal