3(f)i The following invoice was issued to Blue Gum Organics and payment was received on 22/10/2020. The funds were banked and the following journal entry was recorded in Paymore Landscaper's Cash Receipts Journal. Dr Bank $55 Cr Debtors $55 Paymore Landscapers INVOICE INVOICE # 100 DATE: DATE Street Avenue Citylaod 3.333 Phone: 123 456 789 TO: Blue Gum Organics 12345 Street Address City, ST ZIP Code Phone: 04040404 SHIP TO: Blue Gum Organics 12345 Street Address City, ST ZIP Code Phone: 04040404 SALESPERSON REQUISITIONER SHIPPED VIA TERMS Jim Any Fast Trac 30 days QUANTITY UNIT PRICE DESCRIPTION Plant seedlings - variety pack TOTAL $500 50 10 SUBTOTAL $500 GST S50 TOTAL DUE $550 A receipt was emailed to Blue Gum Organics on 23/10/2020 acknowledging their payment of $550. Required: Check the invoice for Blue Gum Organics. In accordance with the firm's policies and procedures, an adjustment to rectify the error must be made. Record the adjustment needed in the Cash Receipts Journal to correct the error. Cash Receipts Journal Date Details Sales Debtors Receipt No. A/C No. N/A GST Collected Amount Banked XXXX XXXXX 3(f)ii. Your firm received the following invoice from Maxi Mowers and payment was made on 4/2/2021. The following journal entry was recorded in the Cash Payments Journal. Dr Creditors $250 Cr Bank $250 A receipt was emailed from Maxi Mowers on 5/2/2021 acknowledging their receipt of $270. DFS INVOICE 123 Street Rd Roadsville 9777 Phone: 0411 111111 Invoice #72 Date: Date To: Your Firm 456 Avenue Hilltop 6666 QUANTITY DESCRIPTION UNIT PRICE TOTAL 1 Garden and lawn Maintenance 60 per hr 2.5 hrs $150 Replanting $120 $270 SUBTOTAL $270 TOTAL due Make all checks payable to DFS If you have any questions concerning this invoice, contact Name, Phone, Email Thank you for your business! Required: Check the invoice from Maxi Mowers. In accordance with the firm's policies and procedures, an adjustment to rectify the error must be made. Record the adjustment needed in the Cash Payments Journal to correct the error. Cash Payments Journal Date Details Admin Exp Creditors GST Paid Bank Receipt No. XXXXX AC No. XXXX