The ledger accounts given below, with an identification number for each, are used by Kelso Company. Instructions:

Prepare appropriate entries for the month of August by placing the appropriate identification number(s) in the debit and credit columns provided and the dollar amounts pertaining to each account in the adjoining columns.

1. Cash 2. Accounts Receivable 3. Notes Recei 4. Merchandise Inventory 5. Office Supplies 6. Land . Accounts Payable 8. Sales Returns and Allowances 9. Sales Discounts 10. Sales 11. Cost of Goods Sold 12. Freight-out