. 4 7 Oct-07: Paid Gravel Co. $1500.00 on account. Oct-10: Received payment in full from Paul Brown on account. (See balance in Ledger.) Oct-15: Purchased Supplies for $500.00 plus HST from Gravel Co on account. Oct-21: Completed a tattoo of a dragon on the forearm of Paul Brown. Sale - $125.00 plus HST on account. Oct-25: Charlie, the owner, withdrew $350.00 cash for personal use. Oct-30: Paid the HST owing from September by cheque. (Use the September HST balances found in the ledger tab.) 7 5 Oct-30: Purchased gas for the company vehicle - $48.00 plus HST. Paid by cheque. Journal lenne Ipar B D M N F 0 Titograd Tattoo Artist General Ledger October 2010 4 3 7 ton Bank Date Particulars 2020 balance forward Oct PR Debil Credit Biance 2.000.00 10 13 Chart of Accounts No Account 101 Bank 110 ARP Brown 115 Supplies 120 Equipment 205 AP - Gravel Co 250 HST Payable 255 HST Recoverable 306 Fitzgerald 310 C. Fitzgerald 406 Tattoo Revenue 505 Auto Expense 510 Wines Fitzgerald. Tattoo Artist Thal Balance As at September 30, 2020 No. Account Debit Credit 101 Bank 2900 110 AR-P. Brown 370 115 Supplies 1420 120 Equipment 9075 205 AP-Gravel Co 2030 250 HST Payable 245 255 HST Recoverable 43 306 C. Fitzgerald, Capital 11523 310 C Fitzgerald, Drawings Total 10 15 15 Journal Ledger - 1 H 9 C. K M N 23 24 25 25 Date 2020 Particulars PR VI Debit Credit Balance 21 23 30 32 13 34 35 Dato 2020 Particulars PR bit Debit Crede Balance 37 40 42 Date 2020 Particulars PR Debit bit Crect Balta 43 47 Journal Ledger DELL Date 2020 Particulars b/1 PR Debit Credit Balance 52 53 56 55 56 57 50 59 60 61 250 HST Payable Date Particulars (2020) Di September 30 PR Debit Credit Balance 63 54 65 06 67 58 52 20 71 72 22 74 75 70 72 255 HST Recoverable Date Particulars bi September 30 2020 PR Debit Credit Balance Journal - Ledger H Dato 20201 Particulars PR M f Debit Credit Balance 78 79 80 31 82 83 14 115 36 OR 99 Date 2020 Particulars PR Debit Credit Balance 91 9 23 94 Date 2020 Particulars PR Dobit Credit Blanco 90 97 00 99 100 101 102 You 100 Journal Ledger be 1 B D H L M 102 103 104 105 106 107 108 109 110 Date 2020 Particulars P.R Debit Credit Balance 112 113 714 113 116 112 118 119 Date Particulars 2020 PR Debit Credit Balance 120 121 122 123 124 125 326 127 12 Journal Ladner