Oct $1$ Rent Expense $900\mathrm{.}00$

HST Recoverable $117\mathrm{.}00$

Bank $1,017\mathrm{.}00$

Cheque $352$ to Thornbury Investments

$3$ Supplies $235\mathrm{.}00$

HST Recoverable $30\mathrm{.}55$

A$/$P Rona Lumber $265\mathrm{.}55$

Purchase of supplies on account

$5$ A$/$R $-$ W$.$ McKinley $3,955\mathrm{.}00$

HST Payable $455\mathrm{.}00$

Revenue $3,500\mathrm{.}00$

Sale on account

$5$ A$/$R $-$ L$.$ Ingram $2,599\mathrm{.}00$

HST Payable $299\mathrm{.}00$

Revenue $2,300\mathrm{.}00$

Sale on account

$11$ A$/$R $-$ Reid Co$.904\mathrm{.}00$

HST Payable $104\mathrm{.}00$

Revenue $800\mathrm{.}00$

Sale on account

$15$ A$.$ Anderson, Drawings $500\mathrm{.}00$

Bank $500\mathrm{.}00$

Cheque $353$ to owner for personal use.

$17$ A$/$P Rona Lumber $265\mathrm{.}55$

Bank $265\mathrm{.}55$

Payment on account $-$ cheque # $354$

$9,506\mathrm{.}109,506\mathrm{.}10$

General Journal Page: $15$

Date Particulars P$.$R$.$ Debit Credit

$2015$

Oct $18$ Supplies $165\mathrm{.}00$

HST Recoverable $21\mathrm{.}45$

Bank $186\mathrm{.}45$

Purchase supplies $-$ cheque # $355$

$18$ Bank $3,955\mathrm{.}00$

A$/$R $-$ W$.$ McKinley $3,955\mathrm{.}00$

Received full payment of account

$18$ Automobile expense $118\mathrm{.}00$

HST Recoverable $15\mathrm{.}34$

Bank $133\mathrm{.}34$

Auto repairs cheque #$356$

$19$ Bank charges $250\mathrm{.}00$

Bank $250\mathrm{.}00$

Bank interest

$19$ Wages Expense $575\mathrm{.}00$

Bank $575\mathrm{.}00$

Paid wages on cheque #$357$

$19$ A$/$R $-$ K$.$ Peters $678\mathrm{.}00$

HST Payable $78\mathrm{.}00$

Revenue $600\mathrm{.}00$

Sale on account

$19$ Bank Loan $2,000\mathrm{.}00$

Bank $2,000\mathrm{.}00$

Made payment on bank loan

$24$ Telephone Expense $58\mathrm{.}00$

HST Recoverable $7\mathrm{.}54$

Bank $65\mathrm{.}54$

Paid telephone bill $-$ cheque #$358$

$7,843\mathrm{.}337,843\mathrm{.}33$

General Journal Page: $16$

Date Particulars P$.$R$.$ Debit Credit

$2015$

Oct $25$ Bank $400\mathrm{.}00$

A$/$R$.-$ K$.$ Peters $400\mathrm{.}00$

Received payment on accounts

$26$ A$/$R $-$ W$.$ McKinley $452\mathrm{.}00$

HST Payable $52\mathrm{.}00$

Revenue $400\mathrm{.}00$

Sale on account

$26$ A$.$ Anderson, Drawings $450\mathrm{.}00$

Bank $450\mathrm{.}00$

Cheque $359$ to owner for personal use.

$30$ Wages Expense $570\mathrm{.}00$

Bank $570\mathrm{.}00$

Cheque #$360$ paid for wages

$1,872\mathrm{.}001,872\mathrm{.}00$