The debits and credits from two transactions are presented in the following creditor’s (supplier’s) account:

NAME Lassiter Services Inc.

ADDRESS 301 St. Bonaventure Ave.

Date

Item

Post. Ref.

Debit

Credit

Balance

Aug. 1

Balance

 

 

 

320

12

Invoice 101

CP36

200

 

120

22

Invoice 106

P16

 

140

260

Describe each transaction and the source of each posting.