Lumen Almachar

June 31, 2021

SALES JOURNAL Page 16

Date Invoice Accounts Receivable Dr./
Account Debited P.R.
2021 No. Sales Cr.

CASH RECEIPTS JOURNAL Page 35

Debits Credits
Date O.R. Other Accounts
Description Sales Accounts
2021 No. Cash Sales
Discounts Receivable Account Title P.R. Amount

PURCHASES JOURNAL Page 7

Date Credits Debits
R.R.
Account Credited P.R. Accounts Office Store Other Accounts
2021 No. Purchases
Payable Supplies Supplies Account Title P.R. Amount
Jun
01 071 Seso Co. / 23,420 23,420
e
02 072 Ricarte Drug Supply / 56,240 56,240
05 073 Casas Drug Co. / 36,735 36,735
14 074 Balino Drug Co. / 47,940 47,940
27 075 Abeto Pharmaceuticals / 63,847 63,847
228,182 228,182
(210) (510)

CASH DISBURSEMENTS JOURNAL Page 7

Credits Debits
Date Ck. Other Accounts
Description Purchases Accounts
2021 No. Cash Purchases
Discounts Payable Account Title P.R. Amount
June 02 536 Paid rent for June 10,000 Rent Expense 610 10,000
09 537 Seso Co. 22,951.6 468.4 23,420 /
16 538 Ricarte Drug Supply 51,103.8 516.2 51,620 /
23 539 Balino Drug Co. 46,981.2 958.8 47,940 /
30 540 Purchased merchandise 27,020 27,020
158,056.6 1,943.4 122,980 27,020 10,000
(110) (530) (210) (510)
 GENERAL JOURNAL Page 7
2021
June 12 Accounts Payable – Ricarte Drug Supply /210 4,620
Purchase Returns and Allowances 520 4,620
returned merchandise to Ricarte Drug Supply

15 Accounts Payable – Casas Drug Co. /210 5,370

Purchase Returns and Allowances 520 5,370
returned merchandise to Casas Drug Co.

GENERAL LEDGER
Cash 110 June 01 50,000
June 01 918,000 June 30 158,056.6 02 10,000
CD7 CD7
60,000
759,943.4

ACCOUNTS PAYABLE SUBSIDIARY LEDGERS

Accounts Payable 210
Seso Co.
June 01 621,769
June 4 23,420 June 01 23,420
June 30 122,980 30 228,182
CD7 P7
12 4,620 0
15 5,370
132,970 849,951
716,981
Ricarte Drug Supply
June 12 4,620 June 02 56,240
Purchases 510 16 51,620
June 01 1,382,625
30 228,182 Bal: 0
P7
31 27,020
CD7
Casas Drug Co.
1,637,827
June 15 5,370 June 05 36,735

31,365
Purchase Returns and Allowances 520
June 01 31,623
12 4,620
15 5,370 Balino Drug Co.
41,613 June 23 47,940 June 14 47,940

0
Purchase Discounts 530
June 01 21,145
30 1,943.4
CD7 Abeto Pharmaceuticals
23,088.4 June 27 63,847
Bal.

63,847

Rent Expense 610

 Lumen Almachar
SCHEDULE OF ACCOUNTS PAYABLE
June 30, 2021

Casas Drug Co. 31,365

Abeto Pharmaceuticals 63,847
TOTAL 95,212