$1-$Jan Issued cheque no$.682,$ for January office rent paid to Cressey Ltd$.($invoice no$.780)$ $$3,000$ plus GST $($debit Rent Expense$).$

$2-$Jan Issued invoice no$.501$ for sale on account to MEC. Sold $45$ units of Inventory # A$001$ for a total sales value of $$3,375$ plus GST $(5\%)$& PST $(7\%).$ The cost of the merchandise was $$1,125.$

$3-$Jan Purchased $200$ units of inventory item #A$002$ at $$15$ each on credit terms of $1/15,$ n$/60$ from Suncrest Supply $($invoice no$.655)$ totaling $$3,000$ plus GST $(5\%).$

$4-$Jan Received net amount of cash on account from Rain Gear $$5,782,($cheque no$.60)$ within discount period.

$4-$Jan Issued cheque no$.683$ to pay salaries of $$1,580$ to Jean Paul.

$5-$Jan Issued invoice no$.502$ for a cash sale to Tom Shu Ltd$.$ for $50$ units of inventory item #A$003$ for $$1,950$ plus GST $(5\%)$ and $$42\mathrm{.}00$ freight including GST$(5\%).$ The cost of the merchandise was $$625.$

$5-$Jan Credit sales return memo # CN$102$ was issued to Nordstrom for $40$ units of Inventory item #A$002$ for $$2,360$ plus GST $(5\%)$ & PST $(7\%)($COGS $$625\mathrm{.}00).$

$5-$Jan Issued cheque no$.684,$ for invoice no$\mathrm{.}770,$ a purchase of office supplies from one time vendor Milter Ltd$,$ for $$480$ plus GST$(5\%)$ & PST$(7\%).$

$6-$Jan Collected $$175$ interest revenue from Vancity Credit Union, deposit code no$.95.$

$7-$Jan Issued invoice no$.504$ for sale on account to The Bay of $275$ units of inventory code #A$003$ with a total retail value $$10,725$ plus GST$(5\%)$ & PST$(7\%)($COGS $$3,437\mathrm{.}50).$

$8-$Jan Issued cheque no$.685$ to pay Solly Supply $$2,600$ of the amount owed at Dec $31$st$.$ This payment occurred after the end of the discount period.

$11-$Jan Issued cheque no$.686$ in payment of account for Suncrest Supply.

$12-$Jan Received a cheque from MEC $($cheque no$.650)$ in full payment of their accounts receivable from January $2$nd$.$

$18-$Jan Issued cheque no$.687$ to pay salary expense to Jean Paul of $$2,100.$

$22-$Jan Purchased furniture on credit terms of $3/15$ n$/60$ from Beaver Corp. $$1,500$ plus GST $(5\%)$ & PST $(7\%),$ invoice no$.175.$

$23-$Jan Sold $1,200$ units of Inv #A$003$ to Rain Gear. Issued invoice no$.505$ for a total retail sale of $$46,800$ plus GST $($COGS $$15,000).$ PST in this case is exempted as Rain Gear resells these items. The terms are $2/10,$ net $30.$

$24-$Jan Received $25\%$ the account receivable due from invoice #$500$ from The Bay which totaled $$10,770($cheque no $62).$

$25-$Jan Issued cheque no$.689$ to pay utilities bill to B$.$C$.$ Hydro invoice number $78,$ $$374$ plus GST and PST$.$

$25-$Jan Purchased $50$ units of A$001$ for $$1,250$ plus GST and paid by issuing cheque no$.688$ to Marlow Ltd$.($purchase invoice no$.25).$

$26-$Jan Purchased cleaning supplies on credit terms $2/10$ n$/30,$ invoice no$.96$ from Solly Supply $$180$ plus GST and PST$.($Debit to cleaning supplies expense account$).$

$30-$Jan Returned $25$ units of damaged inventory of item A$001$ to Marlow Ltd$.$ This was from the purchase made on Jan $25$th$.$ PR $25$ credit memo was issued by the vendor along with the $$625$ plus GST cash.

$30-$Jan Granted a sales allowance of $$1,750$ to The Bay and issued a memo no$.$ SR $4030.$ Ignore GST$.$

$31-$Jan Purchased $200$ units of inventory items A$003$ for $$12\mathrm{.}50$ each on credit terms $1/15,$ n$/30$ from Suncrest Supply for $$2,500$ plus GST total $($invoice no$.657).$

$31-$Jan Issued cheque no$.690$ in payment of legal fees of $$550$ plus GST$(5\%)$ & PST $(7\%)$ and advertising of $$350$ plus GST to Barstone and Lister LLP $($invoice no$.773).$

$31-$Jan Paid interest and principle owing on the bank loan with cheque no$.691$ to Vancity Credit Union. Total payment was $$7,000$ January interest due was $$875,$ all interest payable was paid and the balance went to repay the principle on the bank loan.