CAN YOU SHOW ME HOW TO DO THE SPECIAL JOURNALS HST is 13%

2020

June1Sold Flowers , $600, and garden supplies, $500, to A. Anderson on terms of 2/10, n/30. Add HST.

1 Paid rent for June, $2,500 plus HST. Cheque number 253

3 Paid courier for the delivery of the goods to A. Anderson, $24.86 (includes 13% HST).

4 Received payment from B. Barry on for his Invoice #142.

6 Paid phone bill, $86.50 plus HST.

7 Paid Kola Office supplies for amount owing on Invoice #649. Check their account to find amount owing.

7 Bought garden supplies from G. Nome Limited, $5,000 plus HST, on its Invoice #714 dated June 7, Terms 2/10, n/30.

8 Paid Gee Gee's Garden Wholesalers for amount owing on Invoice #127.

9 Returned defective garden supplies to Garden Nome Limited on Invoice #714, $250 plus HST. They have issued a credit note to us.

10 Received payment from A. Anderson on Invoice #146. This invoice is being paid within the discount period.

11 Paid water bill for period May 14 - June 10, $600 plus HST.

13 Sold garden supplies to B. Barry, (next invoice number) $750 plus HST. Terms n/30.

14 Received payments from C. Cain, D. Daynard, and E. Elvis for amounts owing.

18 Some of the garden supplies sold to B. Barry on June 13, are badly damaged. We issued credit note 147CN for $85 plus HST.

20 Made a donation to the Heart & Stroke Foundation, $750, by cheque.

20 Bought flowers, $2,500 plus HST, from Green thumb Greenhouse on Invoice #475, terms 1/10, n/30.

24 Found damaged plants in the order from Green thumb Greenhouse, $275 plus HST. They have issued a credit note to us.

28 E. Elvis purchased $250 of Flowers and $50 of Garden supplies (plus HST) on next invoice, terms 2/10 n/30.

30 Paid Green thumb Greenhouse for the balance owing on Invoice #475. We have taken advantage of the eligible discount based on the pre-tax value. Look back at your entries in the Purchase Journal to find the pre-tax value of the original purchase and of the credit note. The difference between the two amounts is the base amount on which the discount is calculated.

30 Cash sales for the month: flowers, $3,275, and garden supplies, $1,826. Add HST. (This can be recorded in one row)

30 During the month, refunded cash customers for goods that were returned damaged or unwanted: flowers, $520; garden supplies, $175. Add HST. (These amounts were paid from the cash register, so make this entry in the Cash Receipts Journal as a bracketed entry.) (This can be recorded in one row)

30 Paid Sault Star for Summer Sale brochures, $195 plus HST.