I need the general journal for letter a. For letter b, I need the t-account and general journal.
25. (a) Record the following source documents on page 307 of a general journal. HST is 13 percent. Jun. 1 Cash register tape shows sales of $945 plus HST $122.85 2 Cheque received: C. Ballard for $524 to pay Invoice 803, no discount. L. Noble to pay Invoice 799, $324 less $6.48 discount. K. Engel, the owner, for $2500 as an additional investment in the business. 5 Purchase invoices received. CHCH TV for advertising, $1000. Calculate and add HST. Gonchar Supply for merchandise, $1275. Calculate and add HST. 7 Bank credit memo, $9000 for a bank loan that was depos- ited in the company bank account. 8 Cheque received from C. Drago to pay Invoice 805, $560 less $11.20 discount 9 Cash Sales Slips 940 to 955 for $2155. Calculate and add HST. 15 Sales invoices. Calculate and add HST to all invoices. D. Alfredsson, $675, invoice 5344, terms net 30. R. Kessler, $295, invoice 5345, terms net 30. D. Sedin, $990, invoice 5346, terms net 30. (b) Prepare T-accounts for HST Payable and HST Refundable. Determine the balance of HST owing. Prepare the entry to pay the HST. Merchandising Accounts UNIT 14 307 QUIPEMENTS SPORTIFS 347 Tachereau Blvd. Montral, Qubec H2C 383 SOLD TO SHIPPED TO Pan Canadian Sports Equipment Same 2579 Base Line Road Ottawa, ON K2H 7B3 INVOICE NUMBER TR89-6153 TERMS n/30 Cust. Order No. Our Order No. 1190 16150 Date Received Date Shipped Mar. 13, 20- Apr. 4, 20-- Shipped Via Invoice Date Our Truck Apr. 10, 20-- F.O.B. Salesperson Qty. Price Total Description Dolphin Clear Goggles 50 $12.50 $625.00 PRICES SUBJECT TO CHANGE WITHOUT NOTICE ORIGINAL INVOICE OVERLAND TRANSPORT HEAD OFFICE: 1473 Blake Road Montral, Qubec H3J 1E4 Tel: 514-418-1197 Fax: 514-418-3862 Montral Ottawa Toronto Consignee: Pan Canadian Sports Equipment 2579 Base Line Road Ottawa, ON K2H 7B3 Shipper: Broomball Manufacturing 331 Marion Street Oshawa, ON LIJ 3A8 TERMS Net 30 days Quantity Containers 3 Boxes DATE Mar. 12, 20-- Inv. No. CK 4376 Mass Rate Amount 20 kg $3.75/kg $75.00 Pay this amount $75.00 25. (a) Record the following source documents on page 307 of a general journal. HST is 13 percent. Jun. 1 Cash register tape shows sales of $945 plus HST $122.85 2 Cheque received: C. Ballard for $524 to pay Invoice 803, no discount. L. Noble to pay Invoice 799, $324 less $6.48 discount. K. Engel, the owner, for $2500 as an additional investment in the business. 5 Purchase invoices received. CHCH TV for advertising, $1000. Calculate and add HST. Gonchar Supply for merchandise, $1275. Calculate and add HST. 7 Bank credit memo, $9000 for a bank loan that was depos- ited in the company bank account. 8 Cheque received from C. Drago to pay Invoice 805, $560 less $11.20 discount 9 Cash Sales Slips 940 to 955 for $2155. Calculate and add HST. 15 Sales invoices. Calculate and add HST to all invoices. D. Alfredsson, $675, invoice 5344, terms net 30. R. Kessler, $295, invoice 5345, terms net 30. D. Sedin, $990, invoice 5346, terms net 30. (b) Prepare T-accounts for HST Payable and HST Refundable. Determine the balance of HST owing. Prepare the entry to pay the HST. Merchandising Accounts UNIT 14 307 QUIPEMENTS SPORTIFS 347 Tachereau Blvd. Montral, Qubec H2C 383 SOLD TO SHIPPED TO Pan Canadian Sports Equipment Same 2579 Base Line Road Ottawa, ON K2H 7B3 INVOICE NUMBER TR89-6153 TERMS n/30 Cust. Order No. Our Order No. 1190 16150 Date Received Date Shipped Mar. 13, 20- Apr. 4, 20-- Shipped Via Invoice Date Our Truck Apr. 10, 20-- F.O.B. Salesperson Qty. Price Total Description Dolphin Clear Goggles 50 $12.50 $625.00 PRICES SUBJECT TO CHANGE WITHOUT NOTICE ORIGINAL INVOICE OVERLAND TRANSPORT HEAD OFFICE: 1473 Blake Road Montral, Qubec H3J 1E4 Tel: 514-418-1197 Fax: 514-418-3862 Montral Ottawa Toronto Consignee: Pan Canadian Sports Equipment 2579 Base Line Road Ottawa, ON K2H 7B3 Shipper: Broomball Manufacturing 331 Marion Street Oshawa, ON LIJ 3A8 TERMS Net 30 days Quantity Containers 3 Boxes DATE Mar. 12, 20-- Inv. No. CK 4376 Mass Rate Amount 20 kg $3.75/kg $75.00 Pay this amount $75.00
