Det Credit The question was it is March 1, 2015, the first business day of the month, and you have just been hired as the accountant for Bentley in which operates with monthly accourting periods. For simpidly. ignore al sales tax considerations and assume that Bentley Inc. sols one product. All of the company's accounting work has been completed through the end of February, 2018 Bentley in year and is March 31 The post-closing wiphabetized trial balance al February 28, 2015 follows. Bentley in See the Accounts Receivable Subladger below for details Post-Closing Trial Balance February 28, 2015 See the Accounts Payable Subledger below for detais regarding creditor balances Accounts receivable 1 There are an unlimited number of shares authorized with 170,300 10.000 shares issued and outstanding as at February 28, 2015 Accounts payabia? 440,000 This is a 9% note dun February 15, 2018 with interest Accumulated depreciation, store equipment 31.052 collectible on the 15th of each month. Refer to the collection Allowance for doublul accounts 20,436 Schedule below for the note details, Values in schedule have Cash 1.125.535 been founded for convenience Common shares 45,000 See the Merchandise Inventory Subledger below for details of Interest receivable 300 inventory holdings The balance in Prepaid Advertising represents payment for 4 Merchandise inventory 1,440,000 months starting March 1, 2015. Notes receivable 80.000 See the Property. Plant and Equipment Subilador below for Prepaid advertising 21.500 detaled information Retained earning 2.320.147 Store equipment? 41.000 Utilities payable 22 500 Totals 2,879,735 2.879,735 You have determined that Bentley Inc. uses the moving weighted average cost flow assumption under a perpetual system to account for merchandise nventory and that the terms of all credit ses are 210, 1/30. Merchandise sells for $200 perunt The following source documents are from March ma C Hoe te 7545 He Deput sth 14 bilers Mam 10 www www.womewhere warmee Onim Den 28 in 26 maroc Mama For all parts of the Case Study, round all calculations to two decimal places unless otherwise specified AR General Journal Page 1 Date AccountExplanation F Debit Credit General Journal 1/Mar Rent expense, selling space Page GJ2 2,320 Date AccountExplanation F Debit Credit Rent expense, office space 3,480 24/Mor Accounts Payable, X-cellina Cash AP 644,000 5,800 Cash 844,000 W 3076 #3082 1/Mar Merchandise Inventory MI 352,800 25 Mar Merchandise Inventory MI 300.000 Accounts Receivable, ABC Inc. 352,800 Accounts Receivable, Zoom Inc. AR B00.000 Inv 7944 iny 7946 7/Mar Merchandise Inventory MI 715,000 28/Mar Utilities Payable 22.500 Accounts Payablo, Vision Consulting Inc. AP 715.000 Notes Receivable 22,500 inv. 1244 cheque #3083 10/Mar Office Furniture FFE 10,500 30/Mar Merchandise Inventory MI 510,350 Accounts Payable, Dylex Corporation AP 10,500 Accounts Payable, Callaho Ing. AP 519,350 inv. 1296 iny 1060 11/Mar Accounts Payable, Dylex Corporation AP 2.100 31/Mar Sales Salaries Expense 35,000 Office Furniture FFE 2,100 Office Salaries Expense 13,000 CM119 furniture return Cash 48,000 15/Mar Cash 2,544 cheque #3084 Notes Receivable 2,244 31/Mar Accumulated Depreciation, Ofice Furniture 2,100 300 Interest Receivable FFE Office Furniture 2.100 deposit slip 15/Mar Sales Salaries Expense 35,000 Office Salaries Expense 13,000 Cash 48.000 mid month salaries 15/Mar Merchandise Inventory MI 1,372,000 Accounts Receivable, ABC Inc. AR 1,372.000 iny 7945 16/Mar Cash 15.000 15,000 Common Shares issued shares 17/Mar Merchandise Inventory MI 644,000 AP 644,000 Accounts Payable, X-cell Inc. credit purchase AP 19/Mar Accounts Payable, Dylex Corporation 8,400 8,400 Notes Receivable cheque #3079 20/Mar Retained Earnings 11,000 11.000 Common Shares Dividend Distributable ne Pro 11,000 11.000 20/Mar Retained Earings Common Shares Dividend Distributable cheque N3060 21/Mar Accounts Payable, Vision Consulting Inc Notes Receivable 3081 AP 715.000 715.000 b) Posting: Posting from the general Journal into the subledgers is required. Posting in the general ledger is not required. The subledgers ved in this case study are Accounts Receivable (AR) Accounts Payablo (AP), Merchandise Inventory(MI), and Property Plant and Equipment (PPE). The subledgers can be found below. Transactions affecting the wledgers must be posted by using the Bubledger abbreviations AR AP, MI, and PPE In the folo (F) column. For transactions that do not wffect one of these subledgers, inave the combank. The posting reference to be used in a Bubledgers will be the abbreviation for the general joumal (Gut of GJ2 as appropriate) 200 Merchandise Inventory Subledger (Acct. #119) (Note: Recalculate the Balance in Inventory's Av Comunitater each transaction costiunt calculations should be rounded to two decimal places Purchases/Transportation-In Cost of Goods Sold (Purchase Returns Discounts) (Returns to inventory) Balance in Inventory Date PR Units Cost/Unit Total Units Cost/Unit Total 5 Units Avg Cost Unit Total February 28 BFWD 18.000 80 1,440.000 18.000 80 1440,000 March 1 MI 1,800 200 360.000 16.200 1.000.000 March 7 MI 9.000 79.50 715,500 25,200 79,50 1,795,500 March 15 MI 7,000 200 1.400.000 18.200 200 395.500 March 17 MI 8,000 80.50 844.000 26,200 80.50 1,030.500 March 24 0 0 0 26,200 80.50 1,030,500 March 25 MI 4,000 200 800.000 22,200 200 239,500 MI March 30 79.90 6,500 519,350 28.700 754,850 79.90 Bentley Inc Accounts Receivable Subledger Art. 10603; ABC Inc. Acct. 10610. Zoom Inc. Date Desc F Debit Credit Balance Date Desc. Debit Crede Balance 1/Mar Terms 2/10, 1/30 AR 352,800 352.800 25/Mar Terms 2/10, 1/30 AR B00.000 500.000 15/Mar Terms 2/10,n/30 AR 1.372,000 1,372,000 Period Ending Collection Principal Heres Balance February 15, 2015 80,000 March 15, 2015 2,544 1,544 600 78,056 April 15, 2015 2.544 1.959 585 78.007 May 15, 2015 2.544 1,973 571 74,124 June 15, 2015 2.544 1,950 556 72,136 July 15, 2015 2.544 2.003 541 70,133 August 15, 2015 2.544 2018 52068115 September 15, 2015 2544 2.033 511 66,082 October 15, 2015 2514 2.048 496 64,034 A #10611: Oppong Corporation Acct #10611: Oppong Corporation Date Desc F Debit Credit Balance 1/Mar Terms 2/10, 1/30 BFWD 170,300 170,300 October 15, 2015 November 15, 2015 December 15, 2015 January 15, 2016 February 15, 2016 March 15, 2016 2,544 2,544 2,544 2,544 2,544 2,544 2,048 2,064 2,079 2,095 2,111 2.126 496 64,034 480 61,970 465 50.891 449 57.796 433 55,685 418 53.559 December 15, 2017 January 15, 2018 February 15, 2018 2,544 2,488 56 5,031 2,544 2,506 38 2,525 2,544 2.525 19 0 91,584 80.000 11,584 Bentley Inc. Accounts Payable Subledger Acct. 20108, Vision Consulting Inc. Acct. #20106: Dylex Corporation Date Desc F Debit Credit Balance Date DescF Debit Credit Balance 7/Mar Terms 1/5, 1/15 AP 715,000 715,000 10/Mar Terms N15 AP 10,500 10,500 21/Mar AP 715,000 715,000 11/Mar AP 2.100 2.100 19/Mar AP 8,400 8,400 Acct. #20105: X-cell Inc. Acct #20109: Callaho Inc. Date Desc Debit Credit Balance Date Desc F Debit Credit Balance 1/Mar Terms 2/10, 1/30 BFWD 440,000 440,000 30/ Mar Terms 1/15, 1/30 AP 519,350 510,350 17/Mar Terms 2/10,n/30 AP 144,000 144.000 24/Mar AP 644,000 544,000 Property. Plant and Equipment Subledger Cost Information Depreciation Desc F Purch. Date Depr. Method Cost Residual Life Accum. Depr. Bal Depr. Exp. March, Accum. Depr. Bal. February 28, 2015 2015 March 31, 2015 Store Equipment BFWD Apr 5, 2012 Double-Declining 41,000 7.000 5 31,652 10,551 710 Office Furniture Mar 10, 2015 Straight-Line 10,500 0 5 2.100 ? Notes: 1. Calculated to the nearest whole month for partial periods. 2. For Double Declining-Balance, depreciation is calculated for the fiscal year and then divided by the number of months the asset was used in that fiscal year to get the depreciation per month. Round final values to the nearest whole dollar FFE 2015, T... | Chegg.co... YouTube Invoice 7944 Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 Date: March 1, 2015 Invoice No.: 7944 Credit Terms: 2/10, n/30 Customer: ABC Inc. 4031 48 Street Victoria, British Columbia B4J 2Q8 Rep: N/A PO No.: Verbal Qty Description Total Unit Price 1,800 Merchandise Inventory $200 $360,000 Sub- Total: $360,000 Freight: 0 Total: $360,000 Deposit slip (March 7) Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 ABC Inc. 4031 48 Street Victoria, British Columbia B4J 2Q8 Date: March 7, 2015 Account No.: 190 Cash Account payment. RE: Invoice 7944 $352,800 Cheques Total Deposits $352,800 well as the tables and subledgers below. Note that some source YouTube Invoice 1244 Vision Consulting Inc. 9950 52 Avenue Regina, Saskatchewan U6W 5Y4 Date: March 7, 2015 Invoice No.: 1244 Credit Terms: 1/5, n/15 Customer: Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 Rep: Shawna Cameron PO No.: Verbal Qty Description Total Unit Price 9,000 Merchandise Inventory $79.50 $715,500 Sub- Total: $715,500 Freight: 0 Total: $715,500 7, 2015, T... | Chegg.co... YouTube Dylex Corporation 8105 35 Avenue Winnipeg, Manitoba D4Y 2E4 Invoice 1296 X Date: March 10, 2015 Invoice No.: 1296 Credit Terms: n/15 Customer: Bentley Inc. 13859 61 Street 1d Toronto, Ontario U50 5Q3 Rep: Shawna Cameron PO No.: Verbal Qty Description Total Unit Price 5 $2,100 $10,500 Office furniture Estimated useful life : 5 years. Estimated residual value : N.A; will be donated to charity. (use the straight-line method calculated to the nearest whole month when depreciatikg this asset.) Sub- Total: $10,500 CM119 X st lle Dylex Corporation ale 8105 35 Avenue Winnipeg, Manitoba - D4Y 2E4 Date: March 11, 2015 Original Invoice No.: 1296 nel Customer: Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 eld Qty Description Unit Total Price 1 Office furniture returned due to defects. $2,100 $2,100 ccd Total: $2,100 Invoice 7945 X Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 Date: March 15, 2015 Invoice No.: 7945 Credit Terms: 2/10, n/30 Customer: ABC Inc. 4031 48 Street Victoria, British Columbia B4J 2Q8 Rep: N/A PO No.: Verbal Qty Description Total Unit Price 7,000 Merchandise Inventory $200 $1,400,000 co Sub- Total: $1,400,000 Freight: 0 Total: $1,400,000 Invoice 1027 X st lle X-cell Inc. ale 6291 Exchange Street Calgary, Alberta -d E4L 8P5 Date: March 17, 2015 Invoice No.: 1027 Credit Terms: 2/10, n/30 nel Customer: Bentley Inc. 13859 61 Street eld Toronto, Ontario U50 5Q3 Rep: Shawna Cameron PO No.: Verbal Qty Description Total Unit Price 8,000 Merchandise Inventory $80.50 $644,000 ccd Sub- Total: $644,000 Freight: 0 Total: $644,000 Inter-Office Memo 23 X Date: March 20, 2015 From: Shawna Cameron To: Office Assistant Subject: Cash Disbursement Please prepare cheque #3080 to pay dividends of $1.10 per share to shareholders of record on today's date. Thanks, Shawna Cameron Deposit slip (March 24) Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 ABC Inc. 4031 48 Street Victoria, British Columbia B4J 208 Date: March 24, 2015 Account No.: 192 Cash Account payment. RE: Invoice 7945 $1,372,000 Cheques Total Deposits $1,372,000 Invoice 7946 Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 Date: March 25, 2015 Invoice No.: 7946 Credit Terms: 2/10, n/30 Customer: Zcom Inc. 2677 Falton Road Ottawa, Ontario L81 568 Rep: N/A PO No.: Verbal Qty Description Total Unit Price 4,000 Merchandise Inventory $200 $800,000 Sub- Total: $800,000 Freight: 0 Total: $800,000 Invoice 1060 E e Callaho Inc. el 13549 Falton Place Toronto, Ontario d T8E 4H4 Date: March 30, 2015 Invoice No.: 1060 Credit Terms: 1/15, n/30 el Customer: Bentley Inc. 13859 61 Street eld Toronto, Ontario U50 5Q3 Rep: Shawna Cameron PO No.: Verbal Qty Description Total Unit Price 6,500 Merchandise Inventory $79.90 $519,350 eco Sub- Total: $519,350 Freight: 0 Total: $519,350 Det Credit The question was it is March 1, 2015, the first business day of the month, and you have just been hired as the accountant for Bentley in which operates with monthly accourting periods. For simpidly. ignore al sales tax considerations and assume that Bentley Inc. sols one product. All of the company's accounting work has been completed through the end of February, 2018 Bentley in year and is March 31 The post-closing wiphabetized trial balance al February 28, 2015 follows. Bentley in See the Accounts Receivable Subladger below for details Post-Closing Trial Balance February 28, 2015 See the Accounts Payable Subledger below for detais regarding creditor balances Accounts receivable 1 There are an unlimited number of shares authorized with 170,300 10.000 shares issued and outstanding as at February 28, 2015 Accounts payabia? 440,000 This is a 9% note dun February 15, 2018 with interest Accumulated depreciation, store equipment 31.052 collectible on the 15th of each month. Refer to the collection Allowance for doublul accounts 20,436 Schedule below for the note details, Values in schedule have Cash 1.125.535 been founded for convenience Common shares 45,000 See the Merchandise Inventory Subledger below for details of Interest receivable 300 inventory holdings The balance in Prepaid Advertising represents payment for 4 Merchandise inventory 1,440,000 months starting March 1, 2015. Notes receivable 80.000 See the Property. Plant and Equipment Subilador below for Prepaid advertising 21.500 detaled information Retained earning 2.320.147 Store equipment? 41.000 Utilities payable 22 500 Totals 2,879,735 2.879,735 You have determined that Bentley Inc. uses the moving weighted average cost flow assumption under a perpetual system to account for merchandise nventory and that the terms of all credit ses are 210, 1/30. Merchandise sells for $200 perunt The following source documents are from March ma C Hoe te 7545 He Deput sth 14 bilers Mam 10 www www.womewhere warmee Onim Den 28 in 26 maroc Mama For all parts of the Case Study, round all calculations to two decimal places unless otherwise specified AR General Journal Page 1 Date AccountExplanation F Debit Credit General Journal 1/Mar Rent expense, selling space Page GJ2 2,320 Date AccountExplanation F Debit Credit Rent expense, office space 3,480 24/Mor Accounts Payable, X-cellina Cash AP 644,000 5,800 Cash 844,000 W 3076 #3082 1/Mar Merchandise Inventory MI 352,800 25 Mar Merchandise Inventory MI 300.000 Accounts Receivable, ABC Inc. 352,800 Accounts Receivable, Zoom Inc. AR B00.000 Inv 7944 iny 7946 7/Mar Merchandise Inventory MI 715,000 28/Mar Utilities Payable 22.500 Accounts Payablo, Vision Consulting Inc. AP 715.000 Notes Receivable 22,500 inv. 1244 cheque #3083 10/Mar Office Furniture FFE 10,500 30/Mar Merchandise Inventory MI 510,350 Accounts Payable, Dylex Corporation AP 10,500 Accounts Payable, Callaho Ing. AP 519,350 inv. 1296 iny 1060 11/Mar Accounts Payable, Dylex Corporation AP 2.100 31/Mar Sales Salaries Expense 35,000 Office Furniture FFE 2,100 Office Salaries Expense 13,000 CM119 furniture return Cash 48,000 15/Mar Cash 2,544 cheque #3084 Notes Receivable 2,244 31/Mar Accumulated Depreciation, Ofice Furniture 2,100 300 Interest Receivable FFE Office Furniture 2.100 deposit slip 15/Mar Sales Salaries Expense 35,000 Office Salaries Expense 13,000 Cash 48.000 mid month salaries 15/Mar Merchandise Inventory MI 1,372,000 Accounts Receivable, ABC Inc. AR 1,372.000 iny 7945 16/Mar Cash 15.000 15,000 Common Shares issued shares 17/Mar Merchandise Inventory MI 644,000 AP 644,000 Accounts Payable, X-cell Inc. credit purchase AP 19/Mar Accounts Payable, Dylex Corporation 8,400 8,400 Notes Receivable cheque #3079 20/Mar Retained Earnings 11,000 11.000 Common Shares Dividend Distributable ne Pro 11,000 11.000 20/Mar Retained Earings Common Shares Dividend Distributable cheque N3060 21/Mar Accounts Payable, Vision Consulting Inc Notes Receivable 3081 AP 715.000 715.000 b) Posting: Posting from the general Journal into the subledgers is required. Posting in the general ledger is not required. The subledgers ved in this case study are Accounts Receivable (AR) Accounts Payablo (AP), Merchandise Inventory(MI), and Property Plant and Equipment (PPE). The subledgers can be found below. Transactions affecting the wledgers must be posted by using the Bubledger abbreviations AR AP, MI, and PPE In the folo (F) column. For transactions that do not wffect one of these subledgers, inave the combank. The posting reference to be used in a Bubledgers will be the abbreviation for the general joumal (Gut of GJ2 as appropriate) 200 Merchandise Inventory Subledger (Acct. #119) (Note: Recalculate the Balance in Inventory's Av Comunitater each transaction costiunt calculations should be rounded to two decimal places Purchases/Transportation-In Cost of Goods Sold (Purchase Returns Discounts) (Returns to inventory) Balance in Inventory Date PR Units Cost/Unit Total Units Cost/Unit Total 5 Units Avg Cost Unit Total February 28 BFWD 18.000 80 1,440.000 18.000 80 1440,000 March 1 MI 1,800 200 360.000 16.200 1.000.000 March 7 MI 9.000 79.50 715,500 25,200 79,50 1,795,500 March 15 MI 7,000 200 1.400.000 18.200 200 395.500 March 17 MI 8,000 80.50 844.000 26,200 80.50 1,030.500 March 24 0 0 0 26,200 80.50 1,030,500 March 25 MI 4,000 200 800.000 22,200 200 239,500 MI March 30 79.90 6,500 519,350 28.700 754,850 79.90 Bentley Inc Accounts Receivable Subledger Art. 10603; ABC Inc. Acct. 10610. Zoom Inc. Date Desc F Debit Credit Balance Date Desc. Debit Crede Balance 1/Mar Terms 2/10, 1/30 AR 352,800 352.800 25/Mar Terms 2/10, 1/30 AR B00.000 500.000 15/Mar Terms 2/10,n/30 AR 1.372,000 1,372,000 Period Ending Collection Principal Heres Balance February 15, 2015 80,000 March 15, 2015 2,544 1,544 600 78,056 April 15, 2015 2.544 1.959 585 78.007 May 15, 2015 2.544 1,973 571 74,124 June 15, 2015 2.544 1,950 556 72,136 July 15, 2015 2.544 2.003 541 70,133 August 15, 2015 2.544 2018 52068115 September 15, 2015 2544 2.033 511 66,082 October 15, 2015 2514 2.048 496 64,034 A #10611: Oppong Corporation Acct #10611: Oppong Corporation Date Desc F Debit Credit Balance 1/Mar Terms 2/10, 1/30 BFWD 170,300 170,300 October 15, 2015 November 15, 2015 December 15, 2015 January 15, 2016 February 15, 2016 March 15, 2016 2,544 2,544 2,544 2,544 2,544 2,544 2,048 2,064 2,079 2,095 2,111 2.126 496 64,034 480 61,970 465 50.891 449 57.796 433 55,685 418 53.559 December 15, 2017 January 15, 2018 February 15, 2018 2,544 2,488 56 5,031 2,544 2,506 38 2,525 2,544 2.525 19 0 91,584 80.000 11,584 Bentley Inc. Accounts Payable Subledger Acct. 20108, Vision Consulting Inc. Acct. #20106: Dylex Corporation Date Desc F Debit Credit Balance Date DescF Debit Credit Balance 7/Mar Terms 1/5, 1/15 AP 715,000 715,000 10/Mar Terms N15 AP 10,500 10,500 21/Mar AP 715,000 715,000 11/Mar AP 2.100 2.100 19/Mar AP 8,400 8,400 Acct. #20105: X-cell Inc. Acct #20109: Callaho Inc. Date Desc Debit Credit Balance Date Desc F Debit Credit Balance 1/Mar Terms 2/10, 1/30 BFWD 440,000 440,000 30/ Mar Terms 1/15, 1/30 AP 519,350 510,350 17/Mar Terms 2/10,n/30 AP 144,000 144.000 24/Mar AP 644,000 544,000 Property. Plant and Equipment Subledger Cost Information Depreciation Desc F Purch. Date Depr. Method Cost Residual Life Accum. Depr. Bal Depr. Exp. March, Accum. Depr. Bal. February 28, 2015 2015 March 31, 2015 Store Equipment BFWD Apr 5, 2012 Double-Declining 41,000 7.000 5 31,652 10,551 710 Office Furniture Mar 10, 2015 Straight-Line 10,500 0 5 2.100 ? Notes: 1. Calculated to the nearest whole month for partial periods. 2. For Double Declining-Balance, depreciation is calculated for the fiscal year and then divided by the number of months the asset was used in that fiscal year to get the depreciation per month. Round final values to the nearest whole dollar FFE 2015, T... | Chegg.co... YouTube Invoice 7944 Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 Date: March 1, 2015 Invoice No.: 7944 Credit Terms: 2/10, n/30 Customer: ABC Inc. 4031 48 Street Victoria, British Columbia B4J 2Q8 Rep: N/A PO No.: Verbal Qty Description Total Unit Price 1,800 Merchandise Inventory $200 $360,000 Sub- Total: $360,000 Freight: 0 Total: $360,000 Deposit slip (March 7) Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 ABC Inc. 4031 48 Street Victoria, British Columbia B4J 2Q8 Date: March 7, 2015 Account No.: 190 Cash Account payment. RE: Invoice 7944 $352,800 Cheques Total Deposits $352,800 well as the tables and subledgers below. Note that some source YouTube Invoice 1244 Vision Consulting Inc. 9950 52 Avenue Regina, Saskatchewan U6W 5Y4 Date: March 7, 2015 Invoice No.: 1244 Credit Terms: 1/5, n/15 Customer: Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 Rep: Shawna Cameron PO No.: Verbal Qty Description Total Unit Price 9,000 Merchandise Inventory $79.50 $715,500 Sub- Total: $715,500 Freight: 0 Total: $715,500 7, 2015, T... | Chegg.co... YouTube Dylex Corporation 8105 35 Avenue Winnipeg, Manitoba D4Y 2E4 Invoice 1296 X Date: March 10, 2015 Invoice No.: 1296 Credit Terms: n/15 Customer: Bentley Inc. 13859 61 Street 1d Toronto, Ontario U50 5Q3 Rep: Shawna Cameron PO No.: Verbal Qty Description Total Unit Price 5 $2,100 $10,500 Office furniture Estimated useful life : 5 years. Estimated residual value : N.A; will be donated to charity. (use the straight-line method calculated to the nearest whole month when depreciatikg this asset.) Sub- Total: $10,500 CM119 X st lle Dylex Corporation ale 8105 35 Avenue Winnipeg, Manitoba - D4Y 2E4 Date: March 11, 2015 Original Invoice No.: 1296 nel Customer: Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 eld Qty Description Unit Total Price 1 Office furniture returned due to defects. $2,100 $2,100 ccd Total: $2,100 Invoice 7945 X Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 Date: March 15, 2015 Invoice No.: 7945 Credit Terms: 2/10, n/30 Customer: ABC Inc. 4031 48 Street Victoria, British Columbia B4J 2Q8 Rep: N/A PO No.: Verbal Qty Description Total Unit Price 7,000 Merchandise Inventory $200 $1,400,000 co Sub- Total: $1,400,000 Freight: 0 Total: $1,400,000 Invoice 1027 X st lle X-cell Inc. ale 6291 Exchange Street Calgary, Alberta -d E4L 8P5 Date: March 17, 2015 Invoice No.: 1027 Credit Terms: 2/10, n/30 nel Customer: Bentley Inc. 13859 61 Street eld Toronto, Ontario U50 5Q3 Rep: Shawna Cameron PO No.: Verbal Qty Description Total Unit Price 8,000 Merchandise Inventory $80.50 $644,000 ccd Sub- Total: $644,000 Freight: 0 Total: $644,000 Inter-Office Memo 23 X Date: March 20, 2015 From: Shawna Cameron To: Office Assistant Subject: Cash Disbursement Please prepare cheque #3080 to pay dividends of $1.10 per share to shareholders of record on today's date. Thanks, Shawna Cameron Deposit slip (March 24) Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 ABC Inc. 4031 48 Street Victoria, British Columbia B4J 208 Date: March 24, 2015 Account No.: 192 Cash Account payment. RE: Invoice 7945 $1,372,000 Cheques Total Deposits $1,372,000 Invoice 7946 Bentley Inc. 13859 61 Street Toronto, Ontario U50 5Q3 Date: March 25, 2015 Invoice No.: 7946 Credit Terms: 2/10, n/30 Customer: Zcom Inc. 2677 Falton Road Ottawa, Ontario L81 568 Rep: N/A PO No.: Verbal Qty Description Total Unit Price 4,000 Merchandise Inventory $200 $800,000 Sub- Total: $800,000 Freight: 0 Total: $800,000 Invoice 1060 E e Callaho Inc. el 13549 Falton Place Toronto, Ontario d T8E 4H4 Date: March 30, 2015 Invoice No.: 1060 Credit Terms: 1/15, n/30 el Customer: Bentley Inc. 13859 61 Street eld Toronto, Ontario U50 5Q3 Rep: Shawna Cameron PO No.: Verbal Qty Description Total Unit Price 6,500 Merchandise Inventory $79.90 $519,350 eco Sub- Total: $519,350 Freight: 0 Total: $519,350