16. a. Using the trial balance shown on page 149, open the accounts in the ledger for Carlo's TV Repairs. b. At the end of each day, C. Amato does his accounting from the source documents that he received or issued that day. Record the source documents for November 15 on page 26 of a general journal. The source documents are shown on pages 149-152. Carlo's TV Repairs Trial Balance November 15, 20- Acc. Account No. Debit Credit Cash 100 $ 4.500.00 Accts. Rec./B. Dover 101 147.43 Accts. Rec./Drive-Inn Motor Hotel 102 398.76 Accts. Rec./L. Mansfield 103 225.50 Equipment 141 25 000,00 Truck 142 8.000.00 Accts. Pay/Electronic Suppliers 200 Accts. Pay/Poulin's Service Station 201 $ 2047.50 276.89 C. Amato, Capital 300 35 947.30 Sales 400 0 Hydro Expense 504 Truck Expense 506 Equipment Repairs Expense 507 ODO 0 0 0 $38.271.69 $38 271.69 Sales invoices: SOLD TO: B. Dover INVOICE Carlo's TV Repairs 1750 Elgin Street, Winnipeg, Manitoba R3E 1C3 Tel: (204) 941-8232 Fax: (204) 941-3987 DATE INV. NO: TERMS Nov. 15, 20- 1501 Net 30 days 141 Dynes Road Winnipeg, Manitoba RE: R.C.A. Colour TV R2J 088 Labour Parta $160.00 89.85 $249.85 AMOUNT OF THIS INVOICE $249.85 INVOICE Carlo's TV Repairs 1750 Elgin Street, Winnipeg, Manitoba R3E 1C3 Tel: (204) 941-8232 Fax: (204) 941-3987 DATE Nov. 15, 20- INV. NO TERMS 1502 Net 30 days SOLD TO Drive-Inn Motor Hotel 1460 River Road Winnipeg, Manitoba R2M 328 RE: TVB in rooma 117, 119, and 212 Labour Parts $356.00 137.50 $493.50 AMOUNT OF THIS INVOICE $493.50 Purchase invoices: Montreal ELECTRONIC SUPPLIERS Toronto 147 Industrial Blvd., Winnipeg, Manitoba R2W 0J7 Tel. (204) 475-6643 Terms: Net 15 days Winnipeg Vancouver Fax (204) 475-2843 SOLD TO Carlo's TV Repairs SHIP TO SAME 1750 igin Street Winnipeg, Manitoba R3E 1C3 GST Registration No. Prov. Sales Tax No. 8473542119 435 70913 Date Invoiced 11/12/- Invoice No. 7463 Quantity Description Unit Price Amount Equipment $453.90 $453.90 Pay this amount $453.90 INVOICE POULIN'S SERVICE STATION 1553 Park Drive, Winnipeg, Manitoba R3P 0H2 Date: Nov. 13/- Tel: (204) 321-1154 Fax: (204) 321-2139 Terms: Net 15 days Inv. No. 8-151 Part No. Part Name Total Make GMC Truck x340 oil filter S 8.50 Licence: 4 Loil 316-092 Spark plugs 10.50 15.90 Name Address A-4597 Carlo's TV Repairs 1750 Elgin Street Winnipeg, Manitoba R3E 1C3 WORK COMPLETED AMOUNT oil Change Tune-up $63.00 TOTAL LABOUR 63.00 TOTAL PARTS FORWARD $34.90 PARTS 34.90 PAY THIS AMOUNT 597.90 Cheques issued: Carlo's TV Repairs 1750 Elgin Street Winnipeg, Manitoba R3E 1C3 ORDER OF Electronic Suppliers SUPY OF Two thousand and forty-seven THE REGIONAL BANK OF CANADA 3017 Lelland Bad Winnipeg, Manitab 07 34821639 034162859 (Detach and retain this statement) NO. 347 Nov. 15, 20- Carlo Amato $2047.50 50/ Carlo's TV Repair THE ATTACHED CHEQUE IS IN PAYMENT OF ITEMS LISTED BELOW DATE ITEM Oct. 28 Inv. 7393 AMOUNT $2047.50 DISCOUNT NO. 347 NET AMOUNT $2047.50 Carlo's TV Repairs 1750 Elgin Street Winnipeg, Manitoba R3E 1C3 PY TO THE DROLE OF Winnipeg Hydro Um a Seventy-nine- THE REGIONAL BANK OF CANADA 3017 Lelland Read Winnipeg, Manitoba R2K 07 34821639 03342859 (Detach and retain this statement) Carlo's TV Repairs NO. 348 Nov. 15, 20- Carla Amato -$79.50 50/100 DOLLARS THE ATTACHED CHEQUE IS IN PAYMENT OF ITEMS LISTED BELOW NO. 348 DATE ITEM AMOUNT Nov. 15 Inv. B-741 $79.50 Customer 1. Mansfield Drive-Inn Motor Hotel Cash sales DISCOUNT Cash Receipts List November 15, 20- NET AMOUNT $79.50 Invoice 1370 Amount $ 225.50 1269 398.76 1156.63 $1 780.89 c. In the general journal, record the following November 16 source documents. d. Post the general journal to the ledger and prepare a trial balance. Nov. 16 Sales invoices issued: No. 1503 to L. Mansfield for $477. No. 1504 to Drive-Inn Motor Hotel for $573.60. Purchase invoice received: No. 7533 from Electronic Suppliers, $550.80 for servicing the equipment. Cheques issued: No. 349 to Poulin's Service Station, $276.89 on account. No. 350 to Electronic Suppliers, $453.90 on account. No. 349 to Poulin's Service Station, $276.89 on acc No. 350 to Electronic Suppliers, $453.90 on accoun Cash received from: B. Dover, $147.43. Drive-Inn Motor Hotel, $293.50. Cash sales, $1453.70