May
1	Dr. Kuhl invested $7,000 in her practice
4	Paid rent for the month to Foster Realty , $900, cheque #1
8	Bought medical equipment from Ace Supply Company, $1,500, cheque #2
12	Bought medical supplies from Lone Co., $700, cheque #3
15	Received payment for patient services, $3,500
18	Bought additional medical supplies from Lone Company, $1,200 cheque #4
19	Dr. Kuhl withdrew $1,625 for personal use, cheque#5
22	Paid Weird Als Janitoral Service, $300, cheque #6
25	Received payment for for patient services $1,900
25	Paid for postage stamps, $40 (miscellaneous expense) cheque #7
29	Paid salaries for the month , $2,400, cheque #8 *
29	Paid Weird Als Janitorial Service, $400, cheque #9
29	Dr. Kuhl withdrew $400 for personal use, cheque #10
30	Write cheque to set up Petty Cash fund for $100

*As this exercise is prior to payroll, payroll deductions will not be taken into account at this time.

1. Record transactions in the combined journal provided (13 marks).
2. Total each column (5 marks)
3. Prove that the journal balances and double underline each column to show that the journal for the month is complete and that it balances (2 marks).

keep a running balance for the cash account.

4. Show the disbursement journal excel sheet