Accounts Payable}

Hammerton Autos, a used-car dealer, has a December 31 year-end. For Hammerton, the following transactions occurred during the first 10 days of August:

a. Hammerton purchased, on credit, space for classified advertisements in The Globe and Mail for \(\$ 2,680\). The advertising was run the day the space was purchased.

b. Hammerton purchased office supplies from Office Depot on credit in the amount of \(\$ 250\).

c. One of Hammerton's sales staff sold a car. The salesperson's commission is \(\$ 1,100\). The commission will be paid September 10. (Note: Concern yourself only with the commission.)

d. The electric bill for July was received. The bill is \(\$ 6,500\) and is due August 15 .

e. A \(\$ 420\) bill from Caro Alignment services was received. Caro had repaired 10 cars for Hammerton in late July. The payment is due August 20.

\section*{Required:}

Prepare journal entries for the above transactions.

\section*{Exercise