Jodi Rutman operates a retail pharmacy called Rutman Pharmacy. The books include a general journal, a general ledger, and an accounts payable ledger. The following transactions are related to purchases and cash payments for the month of June 20--: 

Enter the transactions in a general journal (start with page 7).

Image 1:

Entry 1: 

Purchases are debited for $234.20 with accounts payable/SC credited for $234.20. This was done because a purchase was made and not paid for, but was paid on account. 

Entry 2: 

Rent expense is debited for $1,000 and cash is credited for $1,000. This was done because the monthly rent was paid for in cash. 

Entry 3: 

Purchases are debited for $562.40 with accounts payable/ADS credited for $562.40. This was done because a purchase was made and not paid for, but was paid on account. 

Entry 4:

Purchases are debited for $367.35 with accounts payable/UDC credited for $367.35. This was done because a purchase was made and not paid for, but was paid on account. 

Entry 5: 

Accounts payable/SC is debited for $234.20. Cash is credited for $229.52 and purchases discounts is credited for $4.68. This was done because the money owed on the account was paid off in cash and the company took advantage of the purchase discount offered.  

Entry 6: 

Accounts payable/ADS is debited for $46.20. Purchases returns and allowances  is credited for $46.20. This was done because merchandise was returned.

Entry 7:

Purchases are debited for $479.40 with accounts payable/MDC credited for $479.40. This was done because a purchase was made and not paid for, but was paid on account.   

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Entry 8: 

Accounts payable/UDC is debited for $53.70. Purchases returns and allowances  is credited for $53.70. This was done because merchandise was returned.

Entry 9: 

Accounts payable/ADS is debited for $516.20. Cash is credited for $511.04 and purchases discounts is credited for $5.16. This was done because the money owed on the account was paid off in cash and the company took advantage of the purchase discount offered. 

Entry 10: 

Accounts payable/MDC is debited for $479.40. Cash is credited for $469.81 and purchases discounts is credited for $9.59. This was done because the money owed on the account was paid off in cash and the company took advantage of the purchase discount offered. 

Entry 11:

Purchases are debited for $638.47 with accounts payable/FP credited for $638.47. This was done because a purchase was made and not paid for, but was paid on account. 

Entry 12:

Purchases are debited for $270.20 with cash credited for $270.20. This was done because a purchase was made with cash. 

Entry 13:

Accounts payable/MDC is debited for $1,217.69. Cash is credited for $1,217.69.. This was done because the money owed on the account was paid off in cash.