Riley's Video for AccountingGenius

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Chart of Accounts

Riley's Discount Video, Inc
Chart of Accounts
As of January 1, 2009
Cash 101
Petty Cash 105
Accounts Receivable 110
Allowance for Doubtful Accounts 112
Trading Securities 120
Inventory 130
Shipping Supplies 135
Office Supplies 140
Prepaid Insurance 142
Store Equipment 160
Accum. Dep. - Store Equipment 161
Office Equipment 163
Accum. Dep. - Office Equipment 164
Accounts Payable 201
Wages and Salaries Payable 209
Federal Withholdings and FICA Tax Payable 211
State Withholdings Payable 212
Sales Tax Payable 213
Federal Unemployment Payable 214
State Unemployment Payable 215
Long-term Note Payable 260
Common Stock 301
Additional Paid-in Capital 311
Retained Earnings 321
Internet Sales 401
Store Sales 402
Wholesale Sales 403
Cost of Goods Sold 501
Shipping Expense 551
Sales Processing Expense 561
Advertising 571
Officers' Salaries Expense 601
Wages Expense 606
Accounting Services Expense 610
Advertising Expense 614
Bad Debt Expense 620
Depreciation Expense 625
Insurance Expense 630
Janitorial Expense 640
Miscellaneous Expense 660
Office Supply Expense 662
Payroll Tax Expense 670
Rent Expense 680
Repair Expense 685
Telephone Expense 690
Utilities Expense 695
Interest Expense 711
Loss On Sale of Equipment 751

General Ledger

GENERAL LEDGER
ACCOUNT Cash ACCOUNT NO. 101
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 52528
GENERAL LEDGER
ACCOUNT Petty Cash ACCOUNT NO. 105
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 250
GENERAL LEDGER
ACCOUNT Accounts Receivable ACCOUNT NO. 110
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 6515
GENERAL LEDGER
ACCOUNT Allowance for Doubtful Accounts ACCOUNT NO. 112
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 854
GENERAL LEDGER
ACCOUNT Trading Securities ACCOUNT NO. 120
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Inventory ACCOUNT NO. 130
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 99250
GENERAL LEDGER
ACCOUNT Shipping Supplies ACCOUNT NO. 135
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 9300
GENERAL LEDGER
ACCOUNT Office Supplies ACCOUNT NO. 140
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 560
GENERAL LEDGER
ACCOUNT Prepaid Insurance ACCOUNT NO. 142
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 2400
GENERAL LEDGER
ACCOUNT Store Equipment ACCOUNT NO. 160
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 25000
GENERAL LEDGER
ACCOUNT Accum. Dep. - Store Equipment ACCOUNT NO. 161
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 10500
GENERAL LEDGER
ACCOUNT Office Equipment ACCOUNT NO. 163
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 12000
GENERAL LEDGER
ACCOUNT Accum. Dep. - Office Equipment ACCOUNT NO. 164
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 4500
GENERAL LEDGER
ACCOUNT Accounts Payable ACCOUNT NO. 201
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 17500
GENERAL LEDGER
ACCOUNT Wages and Salaries Payable ACCOUNT NO. 209
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Federal Withholdings and FICA Tax Payable ACCOUNT NO. 211
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 7832
GENERAL LEDGER
ACCOUNT State Withholdings Tax Payable ACCOUNT NO. 212
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 1054
GENERAL LEDGER
ACCOUNT Sales Tax Payable ACCOUNT NO. 213
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 1480
GENERAL LEDGER
ACCOUNT Federal Unemployment Tax Payable ACCOUNT NO. 214
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 120
GENERAL LEDGER
ACCOUNT State Unemployment Taxes Payable ACCOUNT NO. 215
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 380
GENERAL LEDGER
ACCOUNT Long-term Note Payable ACCOUNT NO. 260
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 50000
GENERAL LEDGER
ACCOUNT Common Stock ($1 par value) ACCOUNT NO. 301
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 10000
GENERAL LEDGER
ACCOUNT Additional Paid-in Capital ACCOUNT NO. 311
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 25616
GENERAL LEDGER
ACCOUNT Retained Earnings ACCOUNT NO. 321
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
1/1/09 Opening Balance 77967
GENERAL LEDGER
ACCOUNT Internet Sales ACCOUNT NO. 401
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Store Sales ACCOUNT NO. 402
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Wholesale Sales ACCOUNT NO. 403
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Cost of Goods Sold ACCOUNT NO. 501
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Shipping Expense ACCOUNT NO. 551
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Sales Processing Fee ACCOUNT NO. 561
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Advertising Expense ACCOUNT NO. 571
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Officer's Salaries ACCOUNT NO. 601
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Wages Expense ACCOUNT NO. 606
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Accounting Services Expense ACCOUNT NO. 610
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Bad Debt Expense ACCOUNT NO. 620
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Depreciation Expense ACCOUNT NO. 625
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Insurance Expense ACCOUNT NO. 630
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Janitorial Expense ACCOUNT NO. 640
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Office Supply Expense ACCOUNT NO. 662
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Miscellaneous Expense ACCOUNT NO. 660
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Payroll Tax Expense ACCOUNT NO. 670
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Rent Expense ACCOUNT NO. 680
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Repair Expense ACCOUNT NO. 685
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Telephone Expense ACCOUNT NO. 690
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Utilities Expense ACCOUNT NO. 695
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Interest Expense ACCOUNT NO. 711
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT Loss on Sale of Equipment ACCOUNT NO. 751
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
GENERAL LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT

General Journal

JOURNAL
DATE DESCRIPTION POST. REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
JOURNAL
DATE DESCRIPTION POST. REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
JOURNAL
DATE DESCRIPTION POST. REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
JOURNAL
DATE DESCRIPTION POST. REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
JOURNAL
DATE DESCRIPTION POST. REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
JOURNAL
DATE DESCRIPTION POST. REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
JOURNAL
DATE DESCRIPTION POST. REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
JOURNAL
DATE DESCRIPTION POST. REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
JOURNAL
DATE DESCRIPTION POST. REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39
JOURNAL
DATE DESCRIPTION POST. REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
34 34
35 35
36 36
37 37
38 38
39 39

Accounts Receiveable Ledger

ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT Albert Finney ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
10/12/08 GJ 215 215
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT CK Video ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
12/16/08 GJ 1200 1200
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT Dort's Party Store ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
12/16/08 GJ 210 210
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT Finn's Variety Shop ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
12/1/08 GJ 310 310
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT Fury Video ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
10/12/08 GJ 1500 1500
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT Glen Bekendale ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
12/12/08 GJ 80 80
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT H & C Groceries ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
11/21/08 980 980
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT Helm's Depot ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
12/23/08 GJ 800 800
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT Jason Cridal ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
12/14/08 GJ 120 120
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT Larry Flintwood ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
11/12/09 GJ 300 300
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT Mary VanStruckle ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
7/13/08 GJ 200 200
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT Stereofonics ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
8/23/08 GJ 600 600
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
ACCOUNTS RECEIVEABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT

Accounts Payable Ledger

ACCOUNTS PAYABLE LEDGER
ACCOUNT Custom DVD ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
12/26/08 Inventory GJ 12375 12375
ACCOUNTS PAYABLE LEDGER
ACCOUNT S & S Shipping Supplies ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
12/21/08 Shipping Supplies GJ 1325 1325
ACCOUNTS PAYABLE LEDGER
ACCOUNT Wholesale Video ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
12/23/08 Inventory GJ 3800 3800
ACCOUNTS PAYABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
ACCOUNTS PAYABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
ACCOUNTS PAYABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
ACCOUNTS PAYABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
ACCOUNTS PAYABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
ACCOUNTS PAYABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
ACCOUNTS PAYABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
ACCOUNTS PAYABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
ACCOUNTS PAYABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
ACCOUNTS PAYABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT
ACCOUNTS PAYABLE LEDGER
ACCOUNT ACCOUNT NO.
DATE ITEM POST. REF. DEBIT CREDIT ____________BALANCE_____________ DEBIT CREDIT

Report Forms

WorkSheet

Work Sheet
ACCOUNT TITLE _________TRIAL BALANCE_______ DEBIT CREDIT ________ADJUSTMENTS_______ DEBIT CREDIT ______ADJ TRIAL BALANCE____ DEBIT CREDIT ______INCOME STATEMENT____ DEBIT CREDIT ______BALANCE SHEET____ DEBIT CREDIT
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FIFO Inventory Ledger

FIFO Inventory Ledger
Trans. Layer Layer Cost per Layers' Inventory Cost of Goods Sold Total COGS
Date Description of event Dates Quantity Unit Balance Balance Quantity Cost Layer Bal for the Sale
1/1/09 Beginning Balance 11/15/08 1500 4 6000
11/30/08 12000 3.5 42000
12/16/08 9000 3.75 33750
12/23/08 5000 3.5 17500 99250