Cash Payments Journal CPJ1 Date Chq Particulars Bank Accounts Discount Inventory Wages Electricity GST Paid/ No Payable Received Receivable 3 Oct 18 910 Wages 2,400 2,400 5 Oct 911 Fame Supplies 1,868 2,000 (120) (12) 11 Oct 912 Electricity 550 500 50 13 Oct 913 Purchases 1, 100 1.000 100 21 Oct 914 Prompt Services | 3,000 3,000 8,918 5,000 (120) 1,000 2,400 500 138\fDetails Accounts Receivable Control 20,000 Account Accounts receivable 20,000 Top Supplies 9,000 Middle Inc 6,000 Medium Ltd 5,000 Accounts Payable Control 151000 15,000 Account Accounts payable Fame Supplies 5,000 Fine Wholesale 4,000 Prompt Services 6,000