Hurley Hotel Bedding Company uses special journals and a general journal. The following transactions occurred during September 2004. LO4 Sept. 2 Sold merchandise on account to Rusch Motel, invoice no. 101, $480, terms n/30. The cost of the merchandise sold was $300.

10 Purchased merchandise on account from Dayne Hotel $600, terms 2/10, n/30.

12 Purchased office equipment on account from Piazza Resorts $6,500.

21 Sold merchandise on account to Perez Motel, invoice no. 102 for $800, terms 2/10, n/30. The cost of the merchandise sold was $480.

25 Purchased merchandise on account from Sage Linen $900, terms n/30.

27 Sold merchandise to Deitrich Hotel for $700 cash. The cost of the merchandise sold was $420.

Instructions

(a) Draw a sales journal (see Illustration 6-6) and a single-column purchase journal (see Illustration 6-11). (Use page 1 for each journal.)

(b) Record the transaction(s) for September that should be journalized in the sales journal and the purchases journal.