The debits and credits from three related transactions are presented in the following customer’s account taken from the accounts receivable subsidiary ledger.

NAME Impact Graphic Design ADDRESS 1319 Elm Street

 

 

Post.

 

 

 

Date

Item

Ref.

Debit

Credit

Balance

2008

 

 

 

 

 

Dec. 3

 

R50

680

 

680

9

 

J9

 

70

610

13

 

CR38

 

610

Describe each transaction, and identify the source of each posting.