Colo Company Question?

Please help me understand a disbursement journal. How do you set up the cash disbursements journal, general ledger, and accounts payable ledger? Using the given data create these journals: sales journal, purchases journal, cash receipts journal, cash disbursements journal, general journal, general ledger, accounts receivable ledger, accounts payable ledger, worksheet, income statement, statement of owner's equity, balance sheet, post-closing trial balance, and schedule of accounts receivable and payable. Given Data P07C: COLO COMPANY Inv. No. Check Date Description Name or Date No. Terms Amount May1 Paid rent (80% selling space, 20% office space) S&P Management Co. 3410 $3,710 2 Sold merchandise on credit (cost $4,100) Hensel Company 8785 2/10, n/60 6,100 2 Issued credit memo on returned merch. Knox, Inc. Apr. 28 175 Total selling price (gross) Knox, Inc. Apr. 28 4,725 3 Received credit memo on returned merch. Peyton Products Apr. 29 798 4 Purchased merchandise on credit Gear Supply Co. May 4 n/10 EOM 37,072 Purchased store supplies on credit Gear Supply Co. May 4 n/10 EOM 574 Purchased office supplies on credit Gear Supply Co. May 4 n/10 EOM 83 5 Received payment less discount and return Knox, Inc. Apr. 28 n/10 EOM ? 8 Paid inv. less 2 % discount and May 3 return Peyton Products Apr. 29 3411 ? 9 Sold store supplies for cash at cost 350 10 Purchased office equipment on credit Gear Supply Co. May 10 n/10 EOM 4,074 11 Received payment less discount Hensel Company May 2 ? 11 Purchased merchandise on credit Garcia, Inc. May 10 2/10, n/60 8,800 12 Received credit memo on returned merch. Gear Supply Co. May 10 854 15 Check issued for sales salaries Payroll 3412 5,320 Check issued for office salaries Payroll 3412 3,150 15 Cash sales for first half of month (cost $38,200) 59,220 16 Sold merchandise on credit (cost $1,890) Hensel Company 8786 2/10, n/60 3,990 17 Purchased merchandise on credit Fink Corp. May 14 2/10, n/60 13,650 19 Paid invoice less discount Garcia, Inc. May 10 3413 22 Sold merchandise on credit (cost $4,990) Lee Services 8787 2/10, n/60 6,850 23 Paid invoice less discount Fink Corp. May 14 3414 ? 24 Purchased merchandise on credit Gear Supply Co. May 23 n/10 EOM 8,120 Purchased store supplies on credit Gear Supply Co. May 23 n/10 EOM 630 Purchased office supplies on credit Gear Supply Co. May 23 n/10 EOM 280 25 Purchased merchandise on credit Peyton Products May 23 2/10, n/30 3,080 26 Sold merchandise on credit (cost $8,230) Crane Corp. 8788 2/10, n/60 14,210 26 Paid April electric bill Perennial Power 3415 1,283 29 Issued check to owner for personal use Jenny Colo 3416 7,000 30 Received payment less discount Lee Services May 22 ? 30 Check issued for sales salaries Payroll 3417 5,320 Check issued for office salaries Payroll 3417 3,150 31 Cash sales for second half of month (cost $42,500) 66,052 Additional information: a. Expired insurance $553 b. Ending store supplies inventory 2,632 c. Ending office supplies inventory 504 d. Estimated depreciation of store equipment 567 e. Estimated depreciation of office equipment 329