I've been practicing since I failed the last small examination. this is one of the questions from internet research, but I couldn't solve it myself. I hope you can help me neatly. Thank you. and please do it with the format I attached! since I'm a newbie in this field!! ( if you can't make a new one, you can do just capture and type in the blanks + Right-click on the picture to see it in higher definition or download. )

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Record the following transactions in the appropriate special journals or general journal for the month of June. Record and post all transactions in accordance with accounting procedures. Once you have recorded all of the transactions, total the columns in each journal and cross check that they balance before submitting for assessment.

(Note: In each journal, enter transactions in order of transaction date and then in the order they appear in the transaction list below. For example, enter transactions from 12 June before transactions from 14 June and then enter the 12 June transactions in the order they appear in the transaction list below. If an account total or balance returns to zero, enter 0.00 in the required field, otherwise leave the field blank.)

June 1 June 4 June 5 June 6 June 7 June 10 June 12 June 12 June 12 June 14 June 15 Cash sale #3357 for hire of equipment, total value $317.70, including GST. The customer paid by EFTPOS which went directly into our bank account. Received the telephone bill invoice #289467) from Telstra for $376.42, including GST. This was paid immediately with cheque #1194. Paid Mitchell Jordan $960.00 with cheque #1195, the amount owing to him for invoice #1753. Receive 30 new helmets (hire equipment) costing $2,660.00 including GST, from Spida Headgear together with their invoice #23116 for $2,770.00 which included a freight charge of $110.00. Terms on this invoice are 5/10, N30 and prices include GST. Invoiced (invoice #3358) Snow Ski Holidays for the hire of equipment ($1,180.00) and lessons ($1,980.00). Total invoice value $3,160.00 including GST and terms are N30. Received and banked a cheque for $1,320.00 from Snow Ski Holidays. Purchased postage stamps ($60.00 including GST) from Australia Post. These were paid for with cash from petty cash. Sent cheque #1196 for $2,400.00 to Skicentral NZ Wholesalers in payment of their invoice #13467. The owner, Kurt Rendell, cashed cheque #1197 for $3,004.00 for his own use. Paid Spida Headgear $2,631.50 with cheque #1198. This was in payment of their invoice #23116 less prompt payment discount. Purchased coffee and biscuits (staff amenities) for $26.85 from the Falls Creek Deli. This amount includes only $0.72 GST as some of the items are GST free. These were paid for with cash from petty cash. Sold ex hire equipment to Jack Small for $664.00 including GST. His cheque for this amount was banked today. This equipment originally cost $811.00, but was written down to $320.00 at the date of sale. Calculate and journalise the profit on the sale. Received a bill invoice #2234) from Mitchell Jordan for $1,321.00 including GST for ski instruction provided. His terms are N7. Cash sale invoice #3359) for hire of equipment $281.60 and lessons $1,320.00. The customer paid the $1,601.50 including GST by EFTPOS. Invoiced (invoice #3360) Snowlink for hire of equipment $2,217.60 and lessons $1,188.00. Total value of invoice $3,405.60 including GST with terms of 10/10, N30. Purchase fuel for the motor vehicle costing $88.00 including GST. This was paid for with cheque #1199. Received and banked a cheque for $2,160.00 from Mountain Lake Resort. Cashed cheque #1200 for $85.85 to reimburse petty cash. Paid David's Repair Shop with cheque #1201 for repairs to ski equipment costing $352.00 including GST. Sent cheque #1202 for $432.00 to Australian Super. This was in payment of the amount of superannuation owing for May. Credit sale to Alpine Sports (invoice #3361) for hire of equipment $792.00 and lessons $1,320.00. Prices include GST and terms are N30. Received new hire equipment ($1,650.00) from The South Face together with their invoice #9457 for $1,705.00 including GST, which included a freight charge of $55.00. Terms N30. June 17 June 17 June 18 June 19 June 20 June 24 June 24 June 24 June 25 June 26 June 26 June 27 June 28 Received adjustment note #9462 from The South Face for $165.00 including GST. This was for the return of one of the items of new hire equipment on their invoice #9457. Paid Valley Cleaners for cleaning services provided in June $110.00 including GST, by cheque #1203. Cashed cheque #1204 for $4,060.00 for wages for the month. Gross wages are $4,600.00 and PAYG Withholding deducted was $540.00. Received and banked a cheque for $3,065.04 from Snowlink. June 28 June 28 SALES JOURNAL Post Ref Hire Service Income Date Account Invoice No. Page: 10 Accounts Receivable Terms Lesson Income Freight Collected GST Collected June N30 10/10, N30 N30 PURCHASES JOURNAL Post Ref Page: 11 Date Invoice No. Account Other Freight Expense GST Paid (Outlays) Accounts Payable Terms 5/10, N30 June V V V N7 N30 Page: 12 CASH PAYMENTS JOURNAL Debits GST Paid (Outlays) Credits Discount Received Account Cheque No. Post Ref Accounts Payable Other Bank Account Petty Cash GST Paid (Outlays) Date June V V oooooooooooni V V V CASH RECEIPTS JOURNAL Page: 14 Debits Discount Given Date Account Post Ref Bank Account GST Collected Hire Service Income Lesson Income Credits Accounts Receivable GST Collected Other June V GENERAL JOURNAL Page: 20 Date Description Post Ref Debit Credit June (Transfer profit on sale of ex hire equipment to Jack Small) (Adjustment note #9462 from The South Face for the return of hire equipment) June 1 June 4 June 5 June 6 June 7 June 10 June 12 June 12 June 12 June 14 June 15 Cash sale #3357 for hire of equipment, total value $317.70, including GST. The customer paid by EFTPOS which went directly into our bank account. Received the telephone bill invoice #289467) from Telstra for $376.42, including GST. This was paid immediately with cheque #1194. Paid Mitchell Jordan $960.00 with cheque #1195, the amount owing to him for invoice #1753. Receive 30 new helmets (hire equipment) costing $2,660.00 including GST, from Spida Headgear together with their invoice #23116 for $2,770.00 which included a freight charge of $110.00. Terms on this invoice are 5/10, N30 and prices include GST. Invoiced (invoice #3358) Snow Ski Holidays for the hire of equipment ($1,180.00) and lessons ($1,980.00). Total invoice value $3,160.00 including GST and terms are N30. Received and banked a cheque for $1,320.00 from Snow Ski Holidays. Purchased postage stamps ($60.00 including GST) from Australia Post. These were paid for with cash from petty cash. Sent cheque #1196 for $2,400.00 to Skicentral NZ Wholesalers in payment of their invoice #13467. The owner, Kurt Rendell, cashed cheque #1197 for $3,004.00 for his own use. Paid Spida Headgear $2,631.50 with cheque #1198. This was in payment of their invoice #23116 less prompt payment discount. Purchased coffee and biscuits (staff amenities) for $26.85 from the Falls Creek Deli. This amount includes only $0.72 GST as some of the items are GST free. These were paid for with cash from petty cash. Sold ex hire equipment to Jack Small for $664.00 including GST. His cheque for this amount was banked today. This equipment originally cost $811.00, but was written down to $320.00 at the date of sale. Calculate and journalise the profit on the sale. Received a bill invoice #2234) from Mitchell Jordan for $1,321.00 including GST for ski instruction provided. His terms are N7. Cash sale invoice #3359) for hire of equipment $281.60 and lessons $1,320.00. The customer paid the $1,601.50 including GST by EFTPOS. Invoiced (invoice #3360) Snowlink for hire of equipment $2,217.60 and lessons $1,188.00. Total value of invoice $3,405.60 including GST with terms of 10/10, N30. Purchase fuel for the motor vehicle costing $88.00 including GST. This was paid for with cheque #1199. Received and banked a cheque for $2,160.00 from Mountain Lake Resort. Cashed cheque #1200 for $85.85 to reimburse petty cash. Paid David's Repair Shop with cheque #1201 for repairs to ski equipment costing $352.00 including GST. Sent cheque #1202 for $432.00 to Australian Super. This was in payment of the amount of superannuation owing for May. Credit sale to Alpine Sports (invoice #3361) for hire of equipment $792.00 and lessons $1,320.00. Prices include GST and terms are N30. Received new hire equipment ($1,650.00) from The South Face together with their invoice #9457 for $1,705.00 including GST, which included a freight charge of $55.00. Terms N30. June 17 June 17 June 18 June 19 June 20 June 24 June 24 June 24 June 25 June 26 June 26 June 27 June 28 Received adjustment note #9462 from The South Face for $165.00 including GST. This was for the return of one of the items of new hire equipment on their invoice #9457. Paid Valley Cleaners for cleaning services provided in June $110.00 including GST, by cheque #1203. Cashed cheque #1204 for $4,060.00 for wages for the month. Gross wages are $4,600.00 and PAYG Withholding deducted was $540.00. Received and banked a cheque for $3,065.04 from Snowlink. June 28 June 28 SALES JOURNAL Post Ref Hire Service Income Date Account Invoice No. Page: 10 Accounts Receivable Terms Lesson Income Freight Collected GST Collected June N30 10/10, N30 N30 PURCHASES JOURNAL Post Ref Page: 11 Date Invoice No. Account Other Freight Expense GST Paid (Outlays) Accounts Payable Terms 5/10, N30 June V V V N7 N30 Page: 12 CASH PAYMENTS JOURNAL Debits GST Paid (Outlays) Credits Discount Received Account Cheque No. Post Ref Accounts Payable Other Bank Account Petty Cash GST Paid (Outlays) Date June V V oooooooooooni V V V CASH RECEIPTS JOURNAL Page: 14 Debits Discount Given Date Account Post Ref Bank Account GST Collected Hire Service Income Lesson Income Credits Accounts Receivable GST Collected Other June V GENERAL JOURNAL Page: 20 Date Description Post Ref Debit Credit June (Transfer profit on sale of ex hire equipment to Jack Small) (Adjustment note #9462 from The South Face for the return of hire equipment)