a) Analyze each of the preceding source documents and prepare journal entries using this information only. Note that some source documents may not require an entry. Also, all bills are recorded in the journal on the day they are received. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (ie. January 15 would be 15/Jan).

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Receipt 1176 Joseph's Repair Services 11749 Franklin Place Winnipeg, Manitoba L2A 4A1 Customer: Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Date: May 8, 2023 Receipt No.: 1176 Rep: Travis McAllister \begin{tabular}{|c|l|r|r|} \hline Qty & Description & Unit Price & Total \\ \hline 1 & Repairs to building & $400 & $400 \\ & & Total: & $400 \\ & Paid: & $400 \\ & Balance Due: & $0 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Receipt 616} \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} Elite Consulting Inc. \\ 1009963 Street \\ Winnipeg, Manitoba \\ K7O 8P4 \end{tabular}} & \multicolumn{2}{|l|}{ Receipt No.: 616} \\ \hline \multicolumn{4}{|c|}{\begin{tabular}{l} Customer: \\ Decker Co \\ 44155 Street \\ Winnipeg, Manitoba \\ V4P 7G7 \end{tabular}} \\ \hline Qty & Description & Unit Price & Total \\ \hline 4 & \begin{tabular}{l} Ongoing consulting regarding \\ security, per month. To begin \\ immediately and end August 31 , \\ 2023 . \end{tabular} & $1,100 & $4,400 \\ \hline & & Total: & $4,400 \\ \hline & & Paid: & $4,400 \\ \hline & & Balance Due: & \\ \hline \end{tabular} Purchase Order 8371 Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Vendor: Judith's Computers 1266078 Avenue Winnipeg, Manitoba I1Q 2N7 Date: May 1, 2023 PO No.: 8371 Ship To: Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 \begin{tabular}{|l|c|l|c|c|} \hline Item No. & Ordered & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{c} Unit \\ Price \end{tabular} & Total \\ \hline COM137 & 1 & \begin{tabular}{l} Computers \\ Estimated useful life : \\ 10 years. \\ Estimated residual \\ value :$4,080. \end{tabular} & $19,200 & $19,200 \\ \hline \end{tabular} Elite Consulting Inc. is a small computer consulting business. The company is organized as a corporation and provides consulting services, computer system installations, and custom program development. Elite Consulting Inc. showed the following alphabetized post-closing trial balance at April 30,2023. - There were 17,000 shares issued and outstanding on April 30, 2023. - Depreciation on the building is $1.050 per month. - Elite Consulting Inc's salaries expense is a total of $850 per day for each work day (MondayFriday) in the month (for simplicity, please ignore all statutory holidays). Invoice 495 Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Date: May 11, 2023 Invoice No.: 495 Rep: Kent Brennan PO No.: Verbal Customer: NorthCo 218422 Avenue Winnipeg, Manitoba B8T 2 Y9 \begin{tabular}{|l|l|r|r|} \hline Qty & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{r} Unit \\ Price \end{tabular} & Total \\ \hline 56 & \begin{tabular}{l} System wide testing on new program, \\ per hour \end{tabular} & $86 & $4,816 \\ \hline & \begin{tabular}{r} Sub- \\ Total: \end{tabular} & $4,816 \\ & Freight: & 0 \\ & Total: & $4,816 \end{tabular} Please write a cheque to EastCo in the amount of $9,600. This will pay for insurance for the next 12 months. Thanks, Travis McAllister Invoice 495 Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Date: May 11, 2023 Invoice No.: 495 Rep: Kent Brennan PO No.: Verbal Customer: NorthCo 218422 Avenue Winnipeg, Manitoba B8T 2 Y9 \begin{tabular}{|l|l|r|r|} \hline Qty & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{r} Unit \\ Price \end{tabular} & Total \\ \hline 56 & \begin{tabular}{l} System wide testing on new program, \\ per hour \end{tabular} & $86 & $4,816 \\ \hline & \begin{tabular}{r} Sub- \\ Total: \end{tabular} & $4,816 \\ & Freight: & 0 \\ & Total: & $4,816 \end{tabular} \begin{tabular}{ll} Elite Consulting Inc. & Date: May 1, 2023 \\ 1009963 Street & Invoice No.: 494 \\ Winnipeg, Manitoba & \\ K7O 8P4 & \\ Customer: & \\ SouthCo & Rep: Joseph Stiller \\ 13334 Elm Crescent & PO No.: Verbal \\ Winnipeg, Manitoba & \end{tabular} A5S 2D9 \begin{tabular}{|c|l|r|c|} \hline Qty & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{c} Unit \\ Price \end{tabular} & Total \\ \hline 80 & \begin{tabular}{l} Initial consultation to determine new \\ program requirements, per hour \end{tabular} & $143 & $11,440 \\ 80 & \begin{tabular}{l} Follow-up consultation to confirm \\ proposed program specification, per \\ hour \end{tabular} & $143 & $3,432 \\ \begin{tabular}{l} Training on new computer software, per \\ hour \end{tabular} & $143 & $11,440 \\ \hline \end{tabular} Invoice 1440 \begin{tabular}{ll} Judith's Computers & Date: May 3, 2023 \\ 1266078 Avenue & Invoice No.: 1440 \\ Winnipeg, Manitoba & \\ I1Q 2N7 & \\ Customer: & \\ Elite Consulting Inc. & Rep: Travis McAllister \\ 10099 63 Street & PO No.: 8371 \\ Winnipeg, Manitoba & \end{tabular} Winnipeg, Manitoba PO No.: 8371 K7O 8P4 \begin{tabular}{|c|l|r|c|} \hline Qty & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{c} Unit \\ Price \end{tabular} & Total \\ \hline 1 & \begin{tabular}{l} Computers as ordered on May 1, 2023. \\ Estimated useful life : 10 years. \\ Estimated residual value : $4,080. \end{tabular} & $19,200 & $19,200 \\ \hline & & \begin{tabular}{r} Sub- \\ Total: \end{tabular} & $19,200 \\ & & Freight: & 0 \\ \hline \end{tabular} Please write a cheque to EastCo in the amount of $9,600. This will pay for insurance for the next 12 months. Thanks, Travis McAllister \begin{tabular}{ll} Elite Consulting Inc. & Date: May 1, 2023 \\ 1009963 Street & Invoice No.: 494 \\ Winnipeg, Manitoba & \\ K7O 8P4 & \\ Customer: & \\ SouthCo & Rep: Joseph Stiller \\ 13334 Elm Crescent & PO No.: Verbal \\ Winnipeg, Manitoba & \end{tabular} A5S 2D9 \begin{tabular}{|c|l|r|c|} \hline Qty & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{c} Unit \\ Price \end{tabular} & Total \\ \hline 80 & \begin{tabular}{l} Initial consultation to determine new \\ program requirements, per hour \end{tabular} & $143 & $11,440 \\ 80 & \begin{tabular}{l} Follow-up consultation to confirm \\ proposed program specification, per \\ hour \end{tabular} & $143 & $3,432 \\ \begin{tabular}{l} Training on new computer software, per \\ hour \end{tabular} & $143 & $11,440 \\ \hline \end{tabular} Receipt 619 Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Customer: SouthCo 13334 Elm Crescent Winnipeg, Manitoba Date: May 10, 2023 Receipt No.: 619 Rep: Joseph Stiller \begin{tabular}{|r|l|r|c|} \hline Qty & \multicolumn{1}{|c|}{ Description } & Unit Price & \multicolumn{1}{c|}{ Total } \\ \hline \multirow{2}{*}{1} & Balance forward & & $0 \\ & Invoice \#494 (on May 1, 2023) & $26,312 & $26,312 \\ \hline & & Total: & $26,312 \\ & & Paid: & $26,312 \\ & & Balance Due: & $0 \\ \hline \end{tabular} Invoice 1440 \begin{tabular}{ll} Judith's Computers & Date: May 3, 2023 \\ 1266078 Avenue & Invoice No.: 1440 \\ Winnipeg, Manitoba & \\ I1Q 2N7 & \\ Customer: & \\ Elite Consulting Inc. & Rep: Travis McAllister \\ 10099 63 Street & PO No.: 8371 \\ Winnipeg, Manitoba & \end{tabular} Winnipeg, Manitoba PO No.: 8371 K7O 8P4 \begin{tabular}{|c|l|r|c|} \hline Qty & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{c} Unit \\ Price \end{tabular} & Total \\ \hline 1 & \begin{tabular}{l} Computers as ordered on May 1, 2023. \\ Estimated useful life : 10 years. \\ Estimated residual value : $4,080. \end{tabular} & $19,200 & $19,200 \\ \hline & & \begin{tabular}{r} Sub- \\ Total: \end{tabular} & $19,200 \\ & & Freight: & 0 \\ \hline \end{tabular} Receipt 1176 Joseph's Repair Services 11749 Franklin Place Winnipeg, Manitoba L2A 4A1 Customer: Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Date: May 8, 2023 Receipt No.: 1176 Rep: Travis McAllister \begin{tabular}{|c|l|r|r|} \hline Qty & Description & Unit Price & Total \\ \hline 1 & Repairs to building & $400 & $400 \\ & & Total: & $400 \\ & Paid: & $400 \\ & Balance Due: & $0 \\ \hline \end{tabular} Invoice 495 Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Date: May 11, 2023 Invoice No.: 495 Rep: Kent Brennan PO No.: Verbal Customer: NorthCo 218422 Avenue Winnipeg, Manitoba B8T 2 Y9 \begin{tabular}{|l|l|r|r|} \hline Qty & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{r} Unit \\ Price \end{tabular} & Total \\ \hline 56 & \begin{tabular}{l} System wide testing on new program, \\ per hour \end{tabular} & $86 & $4,816 \\ \hline & \begin{tabular}{r} Sub- \\ Total: \end{tabular} & $4,816 \\ & Freight: & 0 \\ & Total: & $4,816 \end{tabular} Receipt from Carrie's Diner Carrie's Diner 1069580 Street Winnipeg, Manitoba 529-2646 Check \#: 940742 \begin{tabular}{|c|c|} \hline Server: Carter & Date: May 5, 2023 \\ \hline 3 Draft, Import & 21.00 \\ \hline 1 Coffee & 1.00 \\ \hline 2 Pop & 2.00 \\ \hline 3 Beef dip & 30.00 \\ \hline 1 Club sandwich & 9.00 \\ \hline \end{tabular} Thank you for dining with us! Purchase Order 8371 Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Vendor: Judith's Computers 1266078 Avenue Winnipeg, Manitoba I1Q 2N7 Date: May 1, 2023 PO No.: 8371 Ship To: Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 \begin{tabular}{|l|c|l|c|c|} \hline Item No. & Ordered & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{c} Unit \\ Price \end{tabular} & Total \\ \hline COM137 & 1 & \begin{tabular}{l} Computers \\ Estimated useful life : \\ 10 years. \\ Estimated residual \\ value :$4,080. \end{tabular} & $19,200 & $19,200 \\ \hline \end{tabular} Receipt 1176 Joseph's Repair Services 11749 Franklin Place Winnipeg, Manitoba L2A 4A1 Customer: Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Date: May 8, 2023 Receipt No.: 1176 Rep: Travis McAllister \begin{tabular}{|c|l|r|r|} \hline Qty & Description & Unit Price & Total \\ \hline 1 & Repairs to building & $400 & $400 \\ & & Total: & $400 \\ & Paid: & $400 \\ & Balance Due: & $0 \\ \hline \end{tabular} \begin{tabular}{ll} Elite Consulting Inc. & Date: May 1, 2023 \\ 1009963 Street & Invoice No.: 494 \\ Winnipeg, Manitoba & \\ K7O 8P4 & \\ Customer: & \\ SouthCo & Rep: Joseph Stiller \\ 13334 Elm Crescent & PO No.: Verbal \\ Winnipeg, Manitoba & \end{tabular} A5S 2D9 \begin{tabular}{|c|l|r|c|} \hline Qty & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{c} Unit \\ Price \end{tabular} & Total \\ \hline 80 & \begin{tabular}{l} Initial consultation to determine new \\ program requirements, per hour \end{tabular} & $143 & $11,440 \\ 80 & \begin{tabular}{l} Follow-up consultation to confirm \\ proposed program specification, per \\ hour \end{tabular} & $143 & $3,432 \\ \begin{tabular}{l} Training on new computer software, per \\ hour \end{tabular} & $143 & $11,440 \\ \hline \end{tabular} Elite Consulting Inc. is a small computer consulting business. The company is organized as a orporation and provides consulting services, computer system installations, and custom program levelopment. Elite Consulting Inc. showed the following alphabetized post-closing trial balance at April 30, 2023. Note: - There were 17,000 shares issued and outstanding on April 30, 2023. - Depreciation on the building is $1,050 per month. - Elite Consulting Inc.'s salaries expense is a total of $850 per day for each work day (MondayFriday) in the month (for simplicity, please ignore all statutory holidays). Receipt from Carrie's Diner Carrie's Diner 1069580 Street Winnipeg, Manitoba 529-2646 Check \#: 940742 \begin{tabular}{|c|c|} \hline Server: Carter & Date: May 5, 2023 \\ \hline 3 Draft, Import & 21.00 \\ \hline 1 Coffee & 1.00 \\ \hline 2 Pop & 2.00 \\ \hline 3 Beef dip & 30.00 \\ \hline 1 Club sandwich & 9.00 \\ \hline \end{tabular} Thank you for dining with us! Receipt 619 Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Customer: SouthCo 13334 Elm Crescent Winnipeg, Manitoba Date: May 10, 2023 Receipt No.: 619 Rep: Joseph Stiller \begin{tabular}{|r|l|r|c|} \hline Qty & \multicolumn{1}{|c|}{ Description } & Unit Price & \multicolumn{1}{c|}{ Total } \\ \hline \multirow{2}{*}{1} & Balance forward & & $0 \\ & Invoice \#494 (on May 1, 2023) & $26,312 & $26,312 \\ \hline & & Total: & $26,312 \\ & & Paid: & $26,312 \\ & & Balance Due: & $0 \\ \hline \end{tabular} Please write a cheque to EastCo in the amount of $9,600. This will pay for insurance for the next 12 months. Thanks, Travis McAllister \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Receipt 616} \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} Elite Consulting Inc. \\ 1009963 Street \\ Winnipeg, Manitoba \\ K7O 8P4 \end{tabular}} & \multicolumn{2}{|l|}{ Receipt No.: 616} \\ \hline \multicolumn{4}{|c|}{\begin{tabular}{l} Customer: \\ Decker Co \\ 44155 Street \\ Winnipeg, Manitoba \\ V4P 7G7 \end{tabular}} \\ \hline Qty & Description & Unit Price & Total \\ \hline 4 & \begin{tabular}{l} Ongoing consulting regarding \\ security, per month. To begin \\ immediately and end August 31 , \\ 2023 . \end{tabular} & $1,100 & $4,400 \\ \hline & & Total: & $4,400 \\ \hline & & Paid: & $4,400 \\ \hline & & Balance Due: & \\ \hline \end{tabular} Invoice 1440 \begin{tabular}{ll} Judith's Computers & Date: May 3, 2023 \\ 1266078 Avenue & Invoice No.: 1440 \\ Winnipeg, Manitoba & \\ I1Q 2N7 & \\ Customer: & \\ Elite Consulting Inc. & Rep: Travis McAllister \\ 10099 63 Street & PO No.: 8371 \\ Winnipeg, Manitoba & \end{tabular} Winnipeg, Manitoba PO No.: 8371 K7O 8P4 \begin{tabular}{|c|l|r|c|} \hline Qty & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{c} Unit \\ Price \end{tabular} & Total \\ \hline 1 & \begin{tabular}{l} Computers as ordered on May 1, 2023. \\ Estimated useful life : 10 years. \\ Estimated residual value : $4,080. \end{tabular} & $19,200 & $19,200 \\ \hline & & \begin{tabular}{r} Sub- \\ Total: \end{tabular} & $19,200 \\ & & Freight: & 0 \\ \hline \end{tabular} Purchase Order 8371 Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Vendor: Judith's Computers 1266078 Avenue Winnipeg, Manitoba I1Q 2N7 Date: May 1, 2023 PO No.: 8371 Ship To: Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 \begin{tabular}{|l|c|l|c|c|} \hline Item No. & Ordered & \multicolumn{1}{|c|}{ Description } & \begin{tabular}{c} Unit \\ Price \end{tabular} & Total \\ \hline COM137 & 1 & \begin{tabular}{l} Computers \\ Estimated useful life : \\ 10 years. \\ Estimated residual \\ value :$4,080. \end{tabular} & $19,200 & $19,200 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Receipt 616} \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} Elite Consulting Inc. \\ 1009963 Street \\ Winnipeg, Manitoba \\ K7O 8P4 \end{tabular}} & \multicolumn{2}{|l|}{ Receipt No.: 616} \\ \hline \multicolumn{4}{|c|}{\begin{tabular}{l} Customer: \\ Decker Co \\ 44155 Street \\ Winnipeg, Manitoba \\ V4P 7G7 \end{tabular}} \\ \hline Qty & Description & Unit Price & Total \\ \hline 4 & \begin{tabular}{l} Ongoing consulting regarding \\ security, per month. To begin \\ immediately and end August 31 , \\ 2023 . \end{tabular} & $1,100 & $4,400 \\ \hline & & Total: & $4,400 \\ \hline & & Paid: & $4,400 \\ \hline & & Balance Due: & \\ \hline \end{tabular} Receipt from Carrie's Diner Carrie's Diner 1069580 Street Winnipeg, Manitoba 529-2646 Check \#: 940742 \begin{tabular}{|c|c|} \hline Server: Carter & Date: May 5, 2023 \\ \hline 3 Draft, Import & 21.00 \\ \hline 1 Coffee & 1.00 \\ \hline 2 Pop & 2.00 \\ \hline 3 Beef dip & 30.00 \\ \hline 1 Club sandwich & 9.00 \\ \hline \end{tabular} Thank you for dining with us! Receipt 619 Elite Consulting Inc. 1009963 Street Winnipeg, Manitoba K7O 8P4 Customer: SouthCo 13334 Elm Crescent Winnipeg, Manitoba Date: May 10, 2023 Receipt No.: 619 Rep: Joseph Stiller \begin{tabular}{|r|l|r|c|} \hline Qty & \multicolumn{1}{|c|}{ Description } & Unit Price & \multicolumn{1}{c|}{ Total } \\ \hline \multirow{2}{*}{1} & Balance forward & & $0 \\ & Invoice \#494 (on May 1, 2023) & $26,312 & $26,312 \\ \hline & & Total: & $26,312 \\ & & Paid: & $26,312 \\ & & Balance Due: & $0 \\ \hline \end{tabular}