INFORMATION PAGE Record all of the following transactions in the general journal.

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MEMORANDUM

TO: Bill Bugnay MEMO #112 From: Arif Chowdhury December 1, 20XX Please issue me cheque to M. Lasker to cover his Spring Break Holidays airfare. The amount of $1680 is broken down as follows airfare is $1680 (5% GST included) (CHQ 2111) Please issue a cheque to Bath and Body Inc. for the new hot tube installed in my backyard on the weekend. The invoice for $2,835 includes the GST. (CHQ 2112)

Thanks Dee ----------------------------------------------------------------------------------------------------------------

MEMORANDUM

TO: Bill Bugnay MEMO#113 FROM: M. Lasker December 1, 20XX Please issue a cheque to Burrio Fiesta for a deposit for our Christmas Party for $4000. Record this as a Deposit. (CHQ 2113)

Thanks Bea ______________________________________________________________________________

MEMORANDUM

TO: Bill Bugnay MEMO#114 FROM: M. Lasker December 1, 20XX We received a cheque from the lawyer for $1000000 that went into a 3% per annum 3 month term deposit for the sale of our building. Record the amount as a term deposit and as a gain/loss on disposal. The accountant said they will adjust at year end. The term deposit begins on December 1, and matures at the end of February 20XX+1 __________________________________________________________________________

MEMORANDUM

To: Bill Bugnay MEMO#115 FROM: Arif Chowdhury December 1, 20XX Please deposit the $50000 cheque into our bank account for the sale of our investment recording it as a gain/loss on disposal that the accountant said they will adjust at year end. (D/S#01-12) ___________________________________________________________________________

NAME:_______________________________________ 8

MEMORANDUM

TO: Bill Bugnay MEMO#116 FROM: Arif Chowdhury December 1, 20XX A cheque was written to Hart Property Management for December totaling $12180 for the monthly office lease including the occupancy costs and the GST. (CHQ 2114) Record the expenses as Occupancy Costs and Separate out the GST.

Thanks ____________________________________________________________________________ ___________________________________________________________________________

East West College 3880 29 Street NE CALGARY, ALBERTA, T1Y6B6 TO: Limerick Corp. INVOICE 12-1 2 3880 34 St NW East Brook, Alberta, December 1, 20XX Attention: IIene Curan 21 Sessions Scheduled for December $ 42,000.00 G.S.T $ 2,100.00 Due this invoice $ 44,100.00 ______________________________________________________________________________

EAST WEST COLLEGE 3880 29 Street NE CALGARY, ALBERTA, T1Y6B6

TO: ZARA INC. INVOICE 12-2 8 North Nook Red Deer, Alberta, December 1, 20XX 30 Sessions Scheduled for December $ 60,000.00 G.S.T. $ 3,000.00 Due this invoice $ 63,000.00 ______________________________________________________________________________

EAST WEST COLLEGE 3880 29 Street NE CALGARY, ALBERTA, T1Y6B6 TO: New Gen Limited INVOICE 12-3 4 Southview Street Airdrie, Alberta, December 1, 20XX Attention: I. MacFarlane 40 Sessions Scheduled for December $ 80,000.00 G.S.T $ 4,000.00 Due this invoice $ 84,000.00

NAME:_______________________________________ 9 _____________________________________________________ EAST WEST COLLEGE 3880 29 Street NE CALGARY, ALBERTA, T1Y6B6

TO: ACCUTAX TAX CONSULTANTS

INVOICE 12-4

100 Eastern Manor Calgary, Alberta, W84 IIT December 1, 20XX Attention: Sara Bonsi 10 Sessions Scheduled for December $20,000.00 G.S.T. $ 1,000.00 Due this Invoice $ 21,000.00 ____________________________________________________________________________

EAST WEST COLLEGE 3880 29 Street NE CALGARY, ALBERTA, T1Y6B6

TO: Sleepwell Bedding Corp INVOICE 12-5 100 Western Way Calgary, Alberta, W84 IIT December 1, 20XX Attention: Weston Matt 25 Sessions Scheduled for December $ 50,000.00 G.S.T. $ 2,500.00 Due this Invoice $ 52,500.00 ______________________________________________________________________________

Training of Trainers Alberta TO: East West College 101 Beddington Ave 3880 29 Street NE Calgary, Alberta, CALGARY, ALBERTA, T1Y6B6 December 5, 20XX INVOICE 7888 10 Trainers @ $1,500 each $ 15,000.00 Company Registration $ 3,000.00 $ 18,000.00 G.S.T. $ 900.00 Due this Invoice $ 18,900.00 Membership Year September 1, 2020-August 31, 2021. A cheque has been written (#2115) for this and should all be recorded as membership fees-Arif C. ______________________________________________________________________________

NAME:_______________________________________ 10 Lumberworld Inc TO: EAST WEST COLLEGE 90 Forest Square 3880 29 STREET NE Calgary, Alberta, GR8 4TB CALGARY, ALBERTA, T1Y6B6 Attention: Jag Manu December 5, 20XX INVOICE 7889 Completion of leased Premises as per Contract $ 90,000.00 G.S.T $ 4,500.00 $ 94,500.00 $ 55,000.00 Less: Deposit $ 39,500.00 Due this Invoice Thank you for your business! Ask about eco renovations & how they can help you save $$$!!! A cheque has been written (#2116) for $ 39,500 and $90,000 should all be recorded as leasehold Improvements- Arif