This exercise will test your understanding of the postings that appear in a subsidiary ledger.
Presented below is the account for the vendor, Kitchen Plastics Company, as it appears in the accounts payable subsidiary ledger of Great Value Hardware.
KITCHEN PLASTICS COMPANY
| Date | Ref. | Debit | Credit | Balance |
| 2014 | ||||
| Jan. 1 | 17,000 | |||
| 3 | P17 | 22,000 | 39,000 | |
| 8 | P18 | 13,000 | 52,000 | |
| 9 | CP25 | 17,000 | 35,000 | |
| 11 | G5 | 5,000 | 30,000 | |
| 17 | CP28 | 30,000 | -0- |
Instructions
Explain each amount reflected in this subsidiary ledger account.
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