Cash sales are recorded in the cash receipts journal. The sales journal and all other special journals are recorded on multiple column pages. Books already ruled into columns can be purchased from stationers. The first column will contain the date, the second the name of the debtor, the third the source document reference, and the fourth a posting reference. The remaining columns are to record the items sold.
H only shows one column.
If more that one column is used for sales, the far right column is used to record the total. Some people prefer to use the left column for the total this is a matter of taste. Toyota issues invoice number 873. Toyota issues invoice number 874. Toyota issues invoice number 875.