a
General Journal
| | |General |Subsidiary |
| | |Ledger |Ledger |
|Date |Details |Debit |Credit |Debit |Credit |
|2013 | |$ |$ |$ |$ |
|March 1 |Bank |48 000 | | | |
| |Stock Control |21 600 | | | |
| |Debtors Control |16 800 | | | |
| |Debtor – Georges General Store | | |2 300 | |
| |Debtor – Ted Benedict | | |2 000 | |
| |Debtor – Eastern Hardware | | |5 100 | |
| |Debtor – Handyman Heaven | | |7 400 | |
| |Shop fittings |12 000 | | | |
| |Creditors Control | |18 400 | | |
| |Creditor – Tweeties Ltd | | | |10 000 |
| |Creditor – Birdie Blue | | | |8 400 |
| |Loan | |15 000 | | |
| |GST Clearing | |1 950 | | |
| |Capital | |63 050 | | |

b
General Journal
| | |General |Subsidiary |
| | |Ledger |Ledger |
|Date |Details |Debit |Credit |Debit |Credit |
|2013 | |$ |$ |$ |$ |
|March 30 |Drawings |150 | | | |
| |Wages | |150 | | |
| |Correcting entry – owner withdrew | | | | |
| |Cheque and