### 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.
