\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|}
\hline
DATE & ITEM POST. REF. & DEBIT & & CREDIT & & DEBIT & & CREDIT & \\
\hline
[tex]$20-$[/tex] & & & & & & & & & \\
\hline
Jan. [tex]$3 \quad \checkmark$[/tex] & [tex]$31 \quad \checkmark$[/tex] & 0 & [tex]$\checkmark$[/tex] & 1,300 & [tex]$\checkmark$[/tex] & 0 & [tex]$\checkmark$[/tex] & 1,300 & [tex]$\checkmark$[/tex] \\
\hline
Jan. [tex]$11 \quad \checkmark$[/tex] & [tex]$32 \cdot y$[/tex] & 0 & [tex]$y$[/tex] & 250 & [tex]$\checkmark$[/tex] & 0 & [tex]$\gamma$[/tex] & & X \\
\hline
Jan. [tex]$15 \quad \checkmark$[/tex] & [tex]$12 \quad \checkmark$[/tex] & 200 & [tex]$\sqrt{ }$[/tex] & 0 & [tex]$\checkmark$[/tex] & 0 & [tex]$\checkmark$[/tex] & 0 & [tex]$x$[/tex] \\
\hline
\end{tabular}



Answer :

### Detailed Solution

To fill out the table with the correct values, follow these steps for each transaction date:

1. For January 3
- Date: It is "Jan. 3".
- Item Posting Reference: It is "31".
- Debit: It is "0".
- Credit: It is "1300".

Final row for January 3:
```
Jan. 3 | 31 | 0 | 1300 | 0 | 1300
```

2. For January 11
- Date: It is "Jan. 11".
- Item Posting Reference: It is "32".
- Debit: It is "0".
- Credit: It is "250".

Final row for January 11:
```
Jan. 11 | 32 | 0 | 250 | 0 | 250
```

3. For January 15
- Date: It is "Jan. 15".
- Item Posting Reference: It is "12".
- Debit: It is "200".
- Credit: It is "0".

Final row for January 15:
```
Jan. 15 | 12 | 200 | 0 | 200 | 0
```

### Final Completed Table

Thus, the completed table will be:

[tex]\[ \begin{array}{|c|c|c|c|c|c|c|c|c|c|} \hline \text{DATE} & \text{ITEM POST. REF.} & \text{DEBIT} & & \text{CREDIT} & & \text{DEBIT} & & \text{CREDIT} & \\ \hline 20- & & & & & & & & & \\ \hline \text{Jan. 3} & 31 & 0 & & 1300 & & 0 & & 1300 & \\ \hline \text{Jan. 11} & 32 & 0 & & 250 & & 0 & & 250 & \\ \hline \text{Jan. 15} & 12 & 200 & & 0 & & 200 & & 0 & \\ \hline \end{array} \][/tex]

This accurately represents the transaction data provided for each date.