Issued Cheque No. 764 for $8,900 to pay Amy Wong Real Estate for two month's worth of rent in advance.3Paid the full amount owing to Dominga Wholesalers, Cheque No. 765.3KavaJava paid the full amount owing on their account.3Made payment of $788 to Enroff for 3 months of electricity up to and including 31 May, Cheque No. 766.4Paid sales staff wages of $1,516 for the week up to and including yesterday, Cheque No. 767. Note that $1,143 of this payment relates to the wages expense incurred during the last week of May.6Issued Cheque No. 768 to Office Supplies Warehouse for the purchase of $339 worth of office supplies.

After completing this practice set page, you should know how to record basic transactions in the journals provided below and understand the posting process in the manual accounting system. Note that you will record the remaining June transactions in the following sections of this practice set.

Remember, one purpose of using special journals is to make the posting process more efficient by posting the total of most columns in the special journals after all of the transactions for the period have been recorded. However, some parts of a journal entry are still required to be posted on a daily basis. View the company's accountingpolicies and proceduresfor details of what is to be posted daily or monthly.