EX. 5 All transactions affecting the cash account of the ABC Company for the month of February 200x are presented below: 1. Received cash from D Company for the balance due on their account PLN 1,600 less 2 percent discount. 2. Received payment from E Company on account PLN 1,550. 3. Paid rent for the month PLN 650. 4 Purchased supplies for cash PLN 614. 5. Cash sales for the first part of the month PLN 5,280. 6. Paid salaries PLN 1,600. 7. Received PLN 406 in settlement of a PLN 400 receivables plus interest. 8. Received payment from E Company of PLN 500 less 1 percent inte rest. 9. Paid PLN 686 in settlement of PLN 700 invoice. 10. Paid PLN 450 on account to F Company. 11. Paid G Company PLN 800 less 2 percent on account. 12. Paid miscellaneous expenses PLN 1,680. Record the above transactions in the cash receipts and spendings (disbursements) journals and on T-accounts. opracowanie: dr Marta Stanisawska