Give the accounting entries in general journal form for each of the source documents (on this and the next page) as they would be made in the books of Circle Supply. Circle Supply uses Returns and Allowances accounts. 900 Park Street SOLD TO DATE Quantity | Ctn 24 Circle Supply Maple City, SK G. Baker East Side Road Maple Creek, SK S3Y 4H2 INVOICE NUMBER Aug. 9, 20- Description # 35 Copper Wire Propane Torch Refills In this instance, the discount was calculated on amounts after tax. HST 802 TERMS 2/10, n/30 Unit Price Amount $65.00 $65.00 5.95 142.80 $207.80 27.01 $234.81 G. Baker EAST SIDE ROAD MAPLE CREEK, SK S3Y 4H2 PAY TO THE ORDER OF 900 Park Street SOLD TO DATE IN PAYMENT OF THE FOLLOWING Quantity 24 Circle Supply Two Hundred and Fourteen A14 2D004A 054 D0300 3C 24 CENTENNIAL BANK MAPLE CITY BRANCH Circle Supply Maple City, SK G. Baker East Side Road Maple Creek, SK S3Y 4H2 CREDIT INVOICE NUMBER 851 Aug. 17, 20- Description Credit to correct price on Propane Torch refills Propane Torch Refills Should be Propane Torch. Refills Invoice #802 Credit Invoice #851 2% discount EDIT HST $ 17 DOLLARS 100 G.Baker Unit Price $234.81 16.27 AUGUST 26, 20 $218.54 4.37 $214.17 $5.95 $142.80 5.35 No. 1001 214.17 Amount No. 1001 128.40 $ 14.40 $16.27

Give the accounting entries in general journal form for each of the source documents (on this and the next page) as they would be made in the books of Circle Supply. Circle Supply uses Returns and Allowances acoounts. In this instance, the discount was calculated on amounts after tax. General Journal