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BARNEY TRADERS CASH PAYMENTS JOURNAL FOR THE MONTH ENDING 31 JULY Sundaries Doc. No. Date Details Bank Inventory Account Payable VAT Control Fol Amount Details B/S05 AA Tenants 22 000 2 702 19 298 Rent expense R547 5 Avengers 83 600 (3 859.65) 88 000 Traders (540.35) R8 5 Solly Suppliers 62 700 (2 894.74) 66 000 (405.26 B/505 11 Mr. Bamey 8 000 8 000 Drawings 15 Dino Traders 54 720 48 000 6 720 RX79 20 PhoneCell 5 280 548 N 4 632 Cellphone WWSOS 25 Staf 15 00 MA 15 000 Salaries and wages R44 Municipality 4 180 514 N6 3 666 Water and electricity B/505 30 4Sure 1 440 176 264 Insurance Insurance B/505 31 Brilliant Bank 640 562 Bank charges 257 560 41 245.61 154 000 9 892.39 12 42 B2 B5 86 B4 BARNEY TRADERS SALES JOURNAL FOR THE MONTH ENDING 31 JULY Sundaries Doc. Date Details Account No. Receivable Sales Cost of sales VAT Control Fol. Amount Details 15 6 Mr. B Adams 20 944.00 18 372.00 13 600.00 2 572.00 156 18 Ms. C Dion 14 322.00 12 563.00 9 300.00 1 759.00 157 24 Mrs. M Trainor 25 256.00 22 154.50 16 400 00 3 10 1.50 0 522.00 53 089.50 39 300.0 1 432.50 B3 N1 N2 B4 Page 8 of 10 Introduction to Business Accounting - ACC1142 Test 1 BARNEY TRADERS SALES ALLOWANCES JOURNAL FOR THE MONTH ENDING 31 JULY Sundaries Doc. No. Date Details Account Sales Cost of Receivable sales VAT Control Fol. Amount Details CN10 22 Ms. C Dion 694.00 1 486.00 1 100.00 208.00 CN11 29 Mrs. M Trainor 616.00 540.50 400.0 75.50 2 310.00 2026.50 1 500.00 283.50 B3 N1 N2 B4 8/10 BARNEY TRADERS PURCHASES JOURNAL FOR THE MONTH ENDING 31 JULY Sundaries Doc. Date Details Account No. Payable Inventory VAT Control Fol. Amount Details 5 Flash 22 880.00 20 070.00 2 810.00 Suppliers 1125 22 Panther 42 900.00 37 632.00 5 268.00 Traders 15 780.00 57 702 00 8 078.00 B6 B5 BA