Selected accounts from the ledgers of Kaylee Frye Company at July 31 showed the following.

Selected accounts from the ledgers of Kaylee Frye Company at July 31 showed the following.

GENERAL LEDGER

Equipment

No. 153

Date

Explanation

Ref.

Debit

Credit

Balance

July 1

G1

3,900

3,900

Accounts Payable

No. 201

Date

Explanation

Ref.

Debit

Credit

Balance

July 1

G1

3,900

3,900

15

G1

400

4,300

18

G1

100

4,200

25

G1

200

4,000

31

P1

8,300

12,300

Inventory

Date

Explanation

Ref.

Debit

Credit

Balance

July 15

100

400

100

18

200

100

200

25

100

200

100

31

200

8,300

200

ACCOUNTS PAYABLE LEDGER

De Rovin Equipment Co.

Date

Explanation

Ref.

Debit

Credit

Balance

July 1

G1

3,900

3,900

Jewel Co.

Date

Explanation

Ref.

Debit

Credit

Balance

July 3

P1

2,400

2,400

20

P1

700

3,100

Hodge Corp

Date

Explanation

Ref.

Debit

Credit

Balance

July 17

P1

1,400

1,400

18

G1

100

1,300

29

P1

1,600

2,900

Staite Co.

Date

Explanation

Ref.

Debit

Credit

Balance

July 14

P1

1,100

1,100

25

G1

200

900

Sunny Co.

Date

Explanation

Ref.

Debit

Credit

Balance

July 12

P1

500

500

21

P1

600

1,100

Bernardo Inc.

Date

Explanation

Ref.

Debit

Credit

Balance

July 15

G1

400

400

Instructions

From the data prepare:

(a) The single-column purchases journal for July.

(b) The general journal entries for July.

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