CASH RECEIPTS JOURNAL DEBITS Bank 27,647.50 Disc. Allow 257.50 CREDITS Sales A/Rec's 14,680.00 13,225.00 Continue recording the following transactions in the appropriate journals. Remember: Bright Spot CREDIT SALE TERMS are 2/10, n/30. DAILY TRANSACTIONS IN DATE ORDER Aug. 14 Pald suppliers for July accounts. Baker Supplies, Chq#463, $650 and Rubber Barons Cha#464 $50 Nil discounts available. Pald Sales Salaries $1,800 and Office Salaries $700 with Chq465 Date Account Sales for the day were: 13-Aug Progress totals Cash Sales $8,320 A McConnell $7,400 incl. $55 delivery charge PTsu $3,250 Aug. 15 Issued chq#466 for $780 to BNQ Insurance to cover insurance on the proprietors private residence. Bill from Rankins Garage, fuel for delivery truck $368 (Delivery Exp.) Paid Ch#467 Paid supplier. Aladdin Ltd - Invoice dated August 1 $8,500,2% discount taken. Chatt468 Received payment of $600 from customer, Light Fantasy for July account. Received invoice from supplier, Baker Supplies, $360 terms 2/5, n30 Sales for the day were: Cash Sales $3,200 P. Hogan $2,300 incl. $35 delivery charge J Roberts $1,240 Cash Sales of $4,250 Aug. 18 Paid supplier with Cha#469. Phullops Lamps - Invoice dated August 9 $4,250, 2% disc. taken Rec'd customer payments for Inv's, dated Aug 4 & 9 respectively, P Tsu $3,000 B Yan $4,000 Aug. 19 Sales for the day were: Cash Sales $800 w Harrigan $650 Light Fantasy $460 Date Account Received and paid Telephone bill. $620, Ch#470 13-Aug Progress totals Mug. 20 Rec'd customer payment for Inv's.dated Aug 11; W Harrigan $3,200 Sales for the day were: Cash Sales $1,200 B Yang $3,500 incl. $35 delivery charge N Smith $4,680 incl. $40 delivery charge Aug. 16 Progress totals 56,073.50 401.50 32,450.00 24,025.00 CASH PAYMENTS JOURNAL DEBITS Cheque Other Acc's 3,825.00 A/Payable 29,800.00 CREDITS Bank Disc. Rec'd 33,042.00 583.00 Progress totals 8,093.00 43,250.00 50.505.00 838.00 PURCHASE JOURNAL Terms Inv Date Account name 13-Aug Progress totals Purchases 13,750.00 A/Payable 13,750.00 Progress totals 14,110.00 14,110.00 Inv Date Account name 13-Aug Progress totals SALES JOURNAL Sales 24,440.00 Deliv. Exp 110.00 A/Receivable 24,550.00 Progress totals 47,755.00 275.00 48,030.00