completed on worksheet!!!!!!

Record the chart of account reference number underneath each column to be posted to the general ledger then post the journal totals to the general ledger. Please note predictive text is available for the general ledger details fields. When posting totals to the Bank Account general ledger account from the Cash Payments Journal and the Cash Receipts Journal use the generic terms 'Payments' and 'Receipts' in the details field. When posting from the sales, purchases, cash payments and cash receipts journals, you must enter in the details the opposing debit/credits as per the column headings in the respective journals (e.g. When posting to Accounts Payable 200 from the Cash Payments Journal, the details field will be Bank Account/Discount Received/GST Paid (Outlays)). SALES JOURNAL Page: 10 Date Invoice No. Account Terms Post Ref Hire Service Income Lesson Income Freight Collected GST Collected Accounts Receivable June 7 3358 Sand and Surf Holidays N30 SANH 1,033.64 1,800.00 283.36 3,117.00 19 3360 Coastal Tours 10/10, N30 COAT 2,016.00 1,080.00 309.60 3,405.60 26 3361 Waterworld Sports N30 WATW 720.00 1,200.00 192.00 2,112.00 3,769.64 4,080.00 784.96 8,634.60 400 410 210 110 PURCHASES JOURNAL Page: 11 Date Invoice No. Account Terms Post Ref Other Freight Expense GST Paid (Outlays) Accounts Payable June 6 23116 Coastal Surf and Waves/Hire Equipment (Cost) 5/10, N30 COSW/170 2,363.64 98.18 246.18 2,708.00 17 2234 Max Holman/Surf Instruction Charges N7 MAXH/670 1,260.91 126.09 1,387.00 26 9457 Surf Apparel/Hire Equipment (Cost) N30 SURA/170 1,500.00 50.00 155.00 1,705.00 5,124.55 148.18 527.27 5,800.00 630 140 200 CASH PAYMENTS JOURNAL Page: 12 Debits Credits Date Account Cheque No. Post Ref Accounts Payable GST Paid (Outlays) Other Bank Account Petty Cash Discount Received GST Paid (Outlays) June 4 Telephone 1194 685 34.22 342.20 376.42 5 Max Holman 1195 MAXH 960.00 960.00 12 Printing and Postage PC 655 5.27 52.73 58.00 12 Surf's Up Wholesalers 1196 SURW 2,400.00 2,400.00 12 Drawings 1197 315 2,952.00 2.952.00 Coastal Surf 14 1198 COSW 2.708.00 2.572.60 123.09 12.31 and Waves 15 Staff Amenities PC 675 0.72 26.13 26.85 20 Motor Vehicle Expenses 1199 645 8.00 80.00 88.00 24 Petty Cash 1200 84.85 84.85 24 Repairs and Maintenance 1201 665 32.00 320.00 352.00 25 Superannuation Payable 1202 230 432.00 432.00 28 Cleaning 1203 610 10.00 100.00 110.00 28 Wages and Salaries 1204 690 4,600.00 PAYG Withholding Payable 220 -540.00 4.060.00 Bank Charges BS 605 14.70 14.70 Bank Loan BS 280 2,000.00 2.000.00 6,068.00 90.21 10,379.76 16,402.57 0.00 123.09 12.31 200 7 140 110 V 420 140 V CASH RECEIPTS JOURNAL Page: 14 Debits Credits Date Account Post Bank Ref Account Discount GST Given Collected Hire Service Income Lesson Accounts ST Income Receivable collected Other 317,60 288.73 28.87 1,320,00 1,320.00 660.00 60.00 600.00 June 1 Cash Sale #3357 Sand and 10 Surf SANH Holidays Hire 17 Equipment 170 (Cost) 18 Cash Sale #3359 Coastal 24 Beach COAS Resort Coastal Tours COAT 1,601.60 256,00 1,200.00 145.60 2,160,00 2,160.00 28 3,065.04 309.60 30.96 3,405.60 9,124.24 309.60 30.96 544.73 1,200.00 6,885.60 234.47 600.00 100 620 210 400 410 110 210 GENERAL JOURNAL Page: 20 Date Description Post Ref Debit Credit Accumulated June 17 Depreciation - Hire Equipment 171 461.00 Hire Equipment (Cost) 170 186.00 Profit on Sale of PPE 440 275.00 (Transfer profit on sale of ex hire equipment to Randall Smith) 27 Accounts Payable/Surf Apparel 200/SOUF 165.00 Hire Equipment (Cost) 170 150.00 GST Paid (Outlays) 140 15.00 (Adjustment note #9462 from Surf Apparel for the return of hire equipment) Prepare a trial balance as at 30 June 20XX on the worksheet provided below. Use the account balances of the general ledger completed in the requirements of part (e) to complete the worksheet. (Note: Enter accounts in ascending account number order. Only enter accounts and their respective amount for the accounts that have a balance.) WORKSHEET Worksheet for period ended 30 June 20XX Acct No. Account Trial Balance Dr Cr Record the chart of account reference number underneath each column to be posted to the general ledger then post the journal totals to the general ledger. Please note predictive text is available for the general ledger details fields. When posting totals to the Bank Account general ledger account from the Cash Payments Journal and the Cash Receipts Journal use the generic terms 'Payments' and 'Receipts' in the details field. When posting from the sales, purchases, cash payments and cash receipts journals, you must enter in the details the opposing debit/credits as per the column headings in the respective journals (e.g. When posting to Accounts Payable 200 from the Cash Payments Journal, the details field will be Bank Account/Discount Received/GST Paid (Outlays)). SALES JOURNAL Page: 10 Date Invoice No. Account Terms Post Ref Hire Service Income Lesson Income Freight Collected GST Collected Accounts Receivable June 7 3358 Sand and Surf Holidays N30 SANH 1,033.64 1,800.00 283.36 3,117.00 19 3360 Coastal Tours 10/10, N30 COAT 2,016.00 1,080.00 309.60 3,405.60 26 3361 Waterworld Sports N30 WATW 720.00 1,200.00 192.00 2,112.00 3,769.64 4,080.00 784.96 8,634.60 400 410 210 110 PURCHASES JOURNAL Page: 11 Date Invoice No. Account Terms Post Ref Other Freight Expense GST Paid (Outlays) Accounts Payable June 6 23116 Coastal Surf and Waves/Hire Equipment (Cost) 5/10, N30 COSW/170 2,363.64 98.18 246.18 2,708.00 17 2234 Max Holman/Surf Instruction Charges N7 MAXH/670 1,260.91 126.09 1,387.00 26 9457 Surf Apparel/Hire Equipment (Cost) N30 SURA/170 1,500.00 50.00 155.00 1,705.00 5,124.55 148.18 527.27 5,800.00 630 140 200 CASH PAYMENTS JOURNAL Page: 12 Debits Credits Date Account Cheque No. Post Ref Accounts Payable GST Paid (Outlays) Other Bank Account Petty Cash Discount Received GST Paid (Outlays) June 4 Telephone 1194 685 34.22 342.20 376.42 5 Max Holman 1195 MAXH 960.00 960.00 12 Printing and Postage PC 655 5.27 52.73 58.00 12 Surf's Up Wholesalers 1196 SURW 2,400.00 2,400.00 12 Drawings 1197 315 2,952.00 2.952.00 Coastal Surf 14 1198 COSW 2.708.00 2.572.60 123.09 12.31 and Waves 15 Staff Amenities PC 675 0.72 26.13 26.85 20 Motor Vehicle Expenses 1199 645 8.00 80.00 88.00 24 Petty Cash 1200 84.85 84.85 24 Repairs and Maintenance 1201 665 32.00 320.00 352.00 25 Superannuation Payable 1202 230 432.00 432.00 28 Cleaning 1203 610 10.00 100.00 110.00 28 Wages and Salaries 1204 690 4,600.00 PAYG Withholding Payable 220 -540.00 4.060.00 Bank Charges BS 605 14.70 14.70 Bank Loan BS 280 2,000.00 2.000.00 6,068.00 90.21 10,379.76 16,402.57 0.00 123.09 12.31 200 7 140 110 V 420 140 V CASH RECEIPTS JOURNAL Page: 14 Debits Credits Date Account Post Bank Ref Account Discount GST Given Collected Hire Service Income Lesson Accounts ST Income Receivable collected Other 317,60 288.73 28.87 1,320,00 1,320.00 660.00 60.00 600.00 June 1 Cash Sale #3357 Sand and 10 Surf SANH Holidays Hire 17 Equipment 170 (Cost) 18 Cash Sale #3359 Coastal 24 Beach COAS Resort Coastal Tours COAT 1,601.60 256,00 1,200.00 145.60 2,160,00 2,160.00 28 3,065.04 309.60 30.96 3,405.60 9,124.24 309.60 30.96 544.73 1,200.00 6,885.60 234.47 600.00 100 620 210 400 410 110 210 GENERAL JOURNAL Page: 20 Date Description Post Ref Debit Credit Accumulated June 17 Depreciation - Hire Equipment 171 461.00 Hire Equipment (Cost) 170 186.00 Profit on Sale of PPE 440 275.00 (Transfer profit on sale of ex hire equipment to Randall Smith) 27 Accounts Payable/Surf Apparel 200/SOUF 165.00 Hire Equipment (Cost) 170 150.00 GST Paid (Outlays) 140 15.00 (Adjustment note #9462 from Surf Apparel for the return of hire equipment) Prepare a trial balance as at 30 June 20XX on the worksheet provided below. Use the account balances of the general ledger completed in the requirements of part (e) to complete the worksheet. (Note: Enter accounts in ascending account number order. Only enter accounts and their respective amount for the accounts that have a balance.) WORKSHEET Worksheet for period ended 30 June 20XX Acct No. Account Trial Balance Dr Cr