how to journal 25 (credit memorandum no 114)(
April 26 Issued Check No. 2214 for $13,000.00 to Payroll for biweekly salaries: sales salaries, $8,000.00; office salaries, $5,000.00. 26 Sold merchandise on account, Invoice No. 309, to Body Fixcellence Fitness Club for the net amount of $3,789.17. The Cost of Goods Sold is $2,640.00. 27 Issued Check No. 2215 to Miami Water Supply Department for $340.00 in payment of the water bill for the month (charge Miscellaneous Administrative Expense). 27 Issued Check No. 2216 for $13,865,00 to Alexus Fitness Connection in payment of its invoice received April to 20 April 20 Issued Check No. 2212 for $231.00 to Marty Chavez for customer entertainment (charge to Miscellaneous Selling Expense). 20 Purchased the following on account from Fizzy-Cal Network: merchandise, $5,125.00; store supplies, $225.00. Total, 55,350.00. Terms are n/30. 20 Cash sales for April 15 20 were $27,020.00. The Cost of Goods Sold is $19,292.80 Reminder: Record the following separate deposits in the checkbook register: the $27,020.00 of cash sales and the total of the checks received as payments on account this week. 22 Purchased merchandise on account from HeartFit Enterprises, $3,400.00. Terms are n/30. 22 Purchased merchandise on account from Fizzy-Cal Network, $10,800.00 Terms are n/30 23 Sold merchandise on account, Invoice No. 307, to All Access Fitness Center for the net amount of $13,770.64. The Cost of Goods Sold is $10,040.00. 24 Purchased merchandise on from Sports Magic Warehouse, $2,400.00. Terms are n/30. 24 Issued Check No. 2213 for $287.00 to Miami Cleaning Services for cleaning supplies (charge to Miscellaneous Administrative Expense) 25 Received Credit Memorandum No. 114 from HeartFit Enterprises for merchandise returned, $400.00. There was no discount 25 Sold merchandise on account, Invoice No. 308, to Cory's Gym in the Grove for the net amount of $5,186.36. The Cost of Goods Sold is $3,780.00. account 27 Issued Check No. 2217 for $2,500.00 to Marty Chavez for personal use. 29 Issued Check No. 2218 to Florida Tele- phone for $612.00 in payment of the telephone bill for the month (charge $204.00 to Miscellancous Administrative Expense and $408.00 to Miscellancous Selling Expense). 29 Issued Check No. 2219 W MIA Gas & Electric for $360.00 in payment of the gas and electric bill for the month (charge to Miscellaneous Administrative Expense). 30 Issued Check No 2220 for $700.00 to South Miami Bank in payment of interest on a note payable for April. 30 Received a check for $3,060,00 from Blue Water Enterprises in payment of a $3,000.00 note receivable plus $60.00 interest earned. 30 Cash sales for April 22-30 were $28,280.00. The Cost of Goods Sold is $19,099.20 Reminder: Record the following separate deposits in the checkbook register: the $28,280.00 of cash sales and the total of the checks received as payments on account this week. Note. After all the transactions are recorded in the annyoriate journals
