CraftMart has two departments: Crafts and Plants. A partial general ledger and accounts payable ledger are given in the Working Papers. The balances are recorded as of November 1 of the current year. Source documents are abbreviated as follows: check, C; debit memorandum, DM.

Instructions:

1. Journalize the transactions completed during November of the current year. Use cash payments journal. All of the vendors from which merchandise is purchased on account offer terms of 2/10, n/30.

2. Prove and rule the cash payments journal. Post the totals.

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Transactions: Nov. 1. Paid cash for miscellaneous expense, $150.00. C303. 2. Paid cash for rent, $1,300.00. C304. 4. Paid cash on account to Wholesale Crafts, Inc. covering P287 for crafts for $885.00, less 2% discount. C305. 5. Paid cash for advertising, $83.50. C306. 8. Paid cash for administrative supplies, $95.50. C307. 10. Paid cash on account to Northtown Plants covering P288 for plants for $1,550.00, less DM107 for $300.00, less 2% discount. C308. 13. Paid cash on account to Century Crafts, Inc., covering P289 for crafts for $963.00, less 2% discount. C309. 15. Paid cash for miscellaneous, $33.50. C310. Posting. Post the items that are to be posted individually. 21. Paid cash for administrative supplies, $52.00. C311. 23. Paid cash on account to Evergreen Trees & Shrubs covering P290 for plants for $1,840.00, less 2% discount. C312. 27. Paid cash on account to Evergreen Trees & Shrubs covering P292 for plants for $1,460.00, less 2% discount. C313. 30. Paid cash to replenish the petty cash fund, $212.00: administrative supplies, $89.00; advertising, $83.40; miscellaneous, $39.60. C314. Posting. Post the items that are to be posted individually.