PE 5-4A Accounts payable subsidiary ledger
The debits and credits from two transactions are presented in the following supplier’s (creditor’s) account:
|
NAME |
Newton Computer Services Inc. |
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|
ADDRESS |
2199 Technology Place |
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|
Date |
Item |
Post Ref. |
Debit |
Credit |
Balance |
|
Nov. 1 |
Balance |
9,400 |
|||
|
11 |
Invoice 75 |
P8 |
2,790 |
12,190 |
|
|
21 |
Invoice 43 |
CP46 |
6,550 |
5,640 |
Describe each transaction and the source of each posting.