Outdoor Sport has two departments: Backpacks and Accessories. Source documents are abbreviated as follows: check, C; debit memorandum, DM; purchase invoice, P.

Instructions:

1. Journalize the transactions completed during April of the current year. Use purchases journal, general journal, and 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 special journals.

3. Post the totals of the special journals.

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Transactions: Apr. 1. Paid cash for advertising, $95.00. C273. 1. Paid cash for rent, $1,250.00. C274. 2. Purchased accessories on account from CampWorld Supplies, $800.00. P262. 3. Paid cash on account to PackGear covering P259 for backpacks for $500.00, less 2% discount. C275. 3. Purchased backpacks on account from SierraPack, $840.00. P263. 5. Paid cash on account to CampWorld Supplies covering P261 for accessories for $645.00, less 2% discount. C276. 7. Returned backpacks to SierraPack, $88.00, from P263. DM28. 10. Purchased backpacks on account from TahoeDesigns, $388.00. P264. 11. Paid cash for administrative supplies, $82.50. C277. 14. Paid cash on account to CampWorld Supplies covering P262 for accessories; no discount. C278. Posting. Post the individual items from the purchases journal, then the cash payments journal. Post from the general journal. 16. Returned accessories to Sequoia Sporting Goods, $132.50, from P260. DM29. 17. Purchased accessories on account from CampAll, Inc., $550.00. P265. 17. Paid cash on account to TahoeDesigns covering P264 for backpacks for $388.00, less 2% discount. C279. 18. Paid cash on account to SierraPack covering P263 for backpacks for $840.00, less DM28 for $88.00; no discount. C280. 18. Returned accessories to CampAll, Inc., $75.00, from P265. DM30. 19. Purchased backpacks on account from SierraPack, $1,120.00. P266.