selected acct balances for the co. at jan. 1st are:
a/p 14,000
a/r 22,000
cash 17,000
inventory 13,500

Sales journal for jan - total of 100,000 in selling price column & its one-column purch. journal for jan - total of 72,000.
Column totals in cash receipt journal are:
cash dr 61,000 sales discounts dr. 1,100
a/r cr 45,000 sales cr 6,000 and other accounts cr 11,100

totals in cash payments journal for jan are:
cash cr 55,000 inventory cr 1,100
a.o dr 46,000 other accts dr 10,000 c.o.g for jan is 63,600

a/p, a/r, cash inventory & sales aren't involved in the other accounts column in either the cash receipts or cash payments journal, are aren't involved in any g.j. entries...

Cash, i answered = 23,000 and that is correct

next try a/p 32,000? . confirm
a/r 23,000? . confrm
inv 12,500? . confirm
Sales 66,000? . confirm
thankyou!!