Mrs. Clean Cleaning has decided that, in addition to providing cleaning services, it will sell cleaning products. Mrs. Clean uses the perpetual inventory system. During December 2018, Mrs. Clean completed the transactions found in the second picture. Complete the journal entries found in the first picture using the transaction information in the second picture. Requirements 1 and 2. Use the appropriate journal to record the transactions in a sales journal (omit the Invoice No. column), a cash receiptsjournal (omit Sales Discounts Forfeited column), a purchases journal, a cash payments journal (omit the Check No. column), and a generaljournal. Total each column of the special journals. Show that total debits equal total credits in each special journal. For purposes of thisproblem, we will ignore posting references.Begin with the sales journal. Enter the transactions and total the journal. (Round all amounts to the nearest whole dollar. If a box is not used inthe table, leave the box empty; do not select a label or enter a zero.)Sales JournalPage 1CustomerPost.Accounts Receivable DRCost of Goods Sold DRDateAccount DebitedRef.Sales Revenue CRMerchandise Inventory CR2018Dec.Dec.31 TotalsShow how total debits equal total credits.Total debitsTotal creditsSales journalComplete the cash receipts journal for the month (omit Sales Discounts Forfeited column). Enter the transactions and total the journal.(Round all amounts to the nearest whole dollar. If a box is not used in the table, leave the box empty; do not select a label or enter a zero.Do not enter a "0" for any zero balances in the Totals row. Abbreviations used: Rec. = Receivables, Rev. = Revenue, Accts = Accounts, Inv.= Inventory.)Cash Receipts JournalPagePost.AccountsSalesOtherCost of Goods Sold DRDateAccount CreditedRef.Cash DRRec. CRRev. CRAccts CRMerchandise Inv. CR2018Dec.Dec.31 TotalsShow how total debits equal total credits.Total debitsTotal creditsCash receipts journalComplete the purchases journal. Enter the transactions and total the journal. (If a box is not used in the table, leave the box empty; do notselect a label or enter a zero. Do not enter a "0" for zero balances in the Totals row. Abbreviation used: Supp. = Supplies.)Purchases JournalPageOther Accounts DRVendorPost.AccountsMerchandiseCleaningAccountPost.DateAccount CreditedTermsRef.Payable CRInventory DRSupp. DRTitleRef.Amount2018Dec.Dec.31 TotalsShow how total debits equal total credits.Total debitsTotal creditsPurchases journalComplete the cash payments journal. Enter the transactions and total the journal. (Round all amounts to the nearest whole dollar. If a box isnot used in the table, leave the box empty; do not select a label or enter a zero.)Cash Payments JournalPage 1Post.OtherAccountsMerchandiseDateAccount DebitedRef.Accounts DRPayable DRInventory CRCash CRDec.Dec.31 TotalsShow how total debits equal total credits.Total debitsTotal creditsCash payments journalComplete the required entries to the general journal. (Record debits first, then credits. Exclude explanations from any journal entries.)Dec. 7: Returned 100 units of inventory to Glow Town from the December 2 purchase (cost $500).General JournalDateAccountsDebitCreditDec. 7Dec. 15: Received 80 units with a retail price of $960 of goods back from customer The Cleaners. The goods cost Clear Up $400.Start by preparing the entry to record the sales return and decrease to the receivable. Do not update the Merchandise Inventory with thisentry. We will do that in the following step.General JournalDateAccountsDebitCreditDec. 15Now prepare the entry to update the Merchandise Inventory account for the cost of the returned merchandise. The goods cost Clear Up$400.General JournalDateAccountsDebitCreditDec. 15 2 Purchased 400 units of inventory for $2,000 on account from Gleam CubeCompany on terms, 2/10, n/20.5 Purchased 800 units of inventory from Glam on account with terms 4/10, n/30.The total invoice was for $5,600, which included a $200 freight charge.7 Returned 100 units of inventory to Gleam Cube from the December 2 purchase(cost $500).9 Paid Glam.Dec.11 Sold 250 units of goods to No Mess Left Hehind for $4,750 on account withterms n/30. Mrs. Clean's cost of the goods was $1,250.12 Paid Gleam Cube.15 Received 80 units with a retail price of $1,520 back from customerNo Mess Left Hehind. The goods cost Mrs. Clean $400.21 Received payment from No Mess Left Hehind, settling the amount due in full.28 Sold 330 units of goods to Beverly, Inc. on account of $6,600 (cost $1,966).Terms 3/15, n/30.29 Paid cash for utilities of $550.30 Paid cash for Sales Commission Expense of $482.31 Received payment from Beverly, Inc., less discount.

Question

Mrs. Clean Cleaning has decided that, in addition to providing cleaning services, it will sell cleaning products. Mrs. Clean uses the perpetual inventory system. During December 2018, Mrs. Clean completed the transactions found in the second picture. Complete the journal entries found in the first picture using the transaction information in the second picture. Requirements 1 and 2. Use the appropriate journal to record the transactions in a sales journal (omit the Invoice No. column), a cash receiptsjournal (omit Sales Discounts Forfeited column), a purchases journal, a cash payments journal (omit the Check No. column), and a generaljournal. Total each column of the special journals. Show that total debits equal total credits in each special journal. For purposes of thisproblem, we will ignore posting references.Begin with the sales journal. Enter the transactions and total the journal. (Round all amounts to the nearest whole dollar. If a box is not used inthe table, leave the box empty; do not select a label or enter a zero.)Sales JournalPage 1CustomerPost.Accounts Receivable DRCost of Goods Sold DRDateAccount DebitedRef.Sales Revenue CRMerchandise Inventory CR2018Dec.Dec.31 TotalsShow how total debits equal total credits.Total debitsTotal creditsSales journalComplete the cash receipts journal for the month (omit Sales Discounts Forfeited column). Enter the transactions and total the journal.(Round all amounts to the nearest whole dollar. If a box is not used in the table, leave the box empty; do not select a label or enter a zero.Do not enter a &#34;0&#34; for any zero balances in the Totals row. Abbreviations used: Rec. = Receivables, Rev. = Revenue, Accts = Accounts, Inv.= Inventory.)Cash Receipts JournalPagePost.AccountsSalesOtherCost of Goods Sold DRDateAccount CreditedRef.Cash DRRec. CRRev. CRAccts CRMerchandise Inv. CR2018Dec.Dec.31 TotalsShow how total debits equal total credits.Total debitsTotal creditsCash receipts journalComplete the purchases journal. Enter the transactions and total the journal. (If a box is not used in the table, leave the box empty; do notselect a label or enter a zero. Do not enter a &#34;0&#34; for zero balances in the Totals row. Abbreviation used: Supp. = Supplies.)Purchases JournalPageOther Accounts DRVendorPost.AccountsMerchandiseCleaningAccountPost.DateAccount CreditedTermsRef.Payable CRInventory DRSupp. DRTitleRef.Amount2018Dec.Dec.31 TotalsShow how total debits equal total credits.Total debitsTotal creditsPurchases journalComplete the cash payments journal. Enter the transactions and total the journal. (Round all amounts to the nearest whole dollar. If a box isnot used in the table, leave the box empty; do not select a label or enter a zero.)Cash Payments JournalPage 1Post.OtherAccountsMerchandiseDateAccount DebitedRef.Accounts DRPayable DRInventory CRCash CRDec.Dec.31 TotalsShow how total debits equal total credits.Total debitsTotal creditsCash payments journalComplete the required entries to the general journal. (Record debits first, then credits. Exclude explanations from any journal entries.)Dec. 7: Returned 100 units of inventory to Glow Town from the December 2 purchase (cost $500).General JournalDateAccountsDebitCreditDec. 7Dec. 15: Received 80 units with a retail price of $960 of goods back from customer The Cleaners. The goods cost Clear Up $400.Start by preparing the entry to record the sales return and decrease to the receivable. Do not update the Merchandise Inventory with thisentry. We will do that in the following step.General JournalDateAccountsDebitCreditDec. 15Now prepare the entry to update the Merchandise Inventory account for the cost of the returned merchandise. The goods cost Clear Up$400.General JournalDateAccountsDebitCreditDec. 15 2 Purchased 400 units of inventory for $2,000 on account from Gleam CubeCompany on terms, 2/10, n/20.5 Purchased 800 units of inventory from Glam on account with terms 4/10, n/30.The total invoice was for $5,600, which included a $200 freight charge.7 Returned 100 units of inventory to Gleam Cube from the December 2 purchase(cost $500).9 Paid Glam.Dec.11 Sold 250 units of goods to No Mess Left Hehind for $4,750 on account withterms n/30. Mrs. Clean's cost of the goods was $1,250.12 Paid Gleam Cube.15 Received 80 units with a retail price of $1,520 back from customerNo Mess Left Hehind. The goods cost Mrs. Clean $400.21 Received payment from No Mess Left Hehind, settling the amount due in full.28 Sold 330 units of goods to Beverly, Inc. on account of $6,600 (cost $1,966).Terms 3/15, n/30.29 Paid cash for utilities of $550.30 Paid cash for Sales Commission Expense of $482.31 Received payment from Beverly, Inc., less discount.

Accepted Answer

Prepare sales Journal for the transactions as shown below: