Page: 14 Credits Accounts receivable Other Sales income 2,202 3,469 CASH RECEIPTS JOURNAL Debits Post Cash Discount ref. given 2,202 3,799 101-4 3,886 101-3 6,093 101-1 204 3,173 19,153 204 Date Account June 3 Sales income 10 Sales income Princess May Theatre 17 Sales income Port City Motors 24 Sales income Angel Sailors Club 30 Sales Income 330 3,516 370 4,257 2,040 3,173 16,617 2,740 CASH PAYMENTS JOURNAL Page 12 Debits Credits Date Accounts payable Other Cash Discount received June 2,263 Cheque ne 1001 1002 1003 2,263 936 936 1,536 -213 Account 1 Rent expense 2 Italian Store 3 Wages expense PAYG withholding payable 4 Foodmart Wholesalers 4 Fresh Food Markets 11 Fresh Food Markets 17 Wages expense PAYG withholding payable 17 Superannuation payable 24 Electricity and gas expense 27 Owner's drawings 30 Motor vehicles expense 30 1004 1005 1006 1007 Post rul 645 201-3 670 210 201-1 201-2 201-2 670 210 220 620 310 635 1,084 320 580 1,323 1,084 304 55: 16 29 1008 1.323 256 1,536 -213 256 513 3,104 332 513 1009 1010 1011 3,104 332 SS v 30 Mario's Pizza Palace Bank reconciliation statement as at 30 June 20xx Balance as per bank statement on 30/06/20XX Unpresented cheque Balance as per bank account on 30/06/20XX