General journal entries:

From Four Walls Inc., $1 582 for monthly rent, including HST. Paid by cheque #501.

Allocate 70% of rent expense to Sales Division and 30% to Service.

Store as a monthly recurring entry. Use Quick Add for the new supplier.

From Nikki Chow, cheque #183 for $1 450 in full payment of invoice #1104, taking into account a 2% sales discount of $50 for early payment.