Paid, The Professionals, $2,011 for rent expense for the month of June, cheque # 001001. June 1 June 2 Paid, Italian Store, $874 cheque # 001002, in payment for invoice # 19265. June 3 Paid employee, Sam Conti, $1,308 cheque # 001003. Gross wages are $1,506 less PAYG withholding tax $198. June 3 Deposited $2,223 at the Community Bank. The deposit represents cash sales for the week. June 4 Paid, Foodmart Wholesalers, $1,057 cheque #001004, for invoice #27369. June 4 Paid, Fresh Food Markets, $304 cheque #001005, for prompt payment of invoice #4182 less discount. Purchased $580 of fresh food supplies from Fresh Food Markets, invoice # 4346 on terms 5/10, June 5 N30. Deposited $3,871 at the Community Bank. $3,558 was for weekly cash sales and a cheque from Princess May Theatre amounting to $313. June 10 June 10 Invoiced Fremantle Port Authority, invoice #4221, $394, for the delivery of 20 pizzas and 20 bottles of soft drink. Invoice includes $11 delivery charge. Credit terms N30. June 11 Paid, Fresh Food Markets $551, cheque #001006, for prompt payment of invoice # 4346 less discount. June 12 Purchased $4,115 for fresh food supplies from Foodmart Wholesalers, invoice #28488, terms N30. June 13 Received invoice #7789 from Westside Packaging Co, for 10,000 pizza boxes. The invoice totalled $5,218, and includes freight expense of $56. Credit terms N30. June 15 Invoiced Angel Sailors Club, invoice #4222, $1,940, including $10 delivery charge, for 80 family size pizzas, terms 10/10, N30. Received an adjustment note #28498 from Foodmart Wholesalers amounting to $298. A 10kg bag of flour was returned because it contained weevils. June 15 Deposited $4,556 at the Community Bank. $4,175 was for weekly cash sales and a cheque from Port City Motors amounting to $381. June 17 Paid employee, Sam Conti, $1,308 cheque # 001007. Gross wages are $1,506 less PAYG withholding tax $198. June 17 June 17 Paid Australian Super, $287 for superannuation payable, cheque #001008. Deposited $5,919 at the Community Bank. $4,173 was for weekly cash sales and cheque for $1,746 from Angel Sailors Club for prompt payment. June 24 June 24 Purchased $5,202, invoice #19356, of fresh food supplies from Italian Store. The invoice includes a freight charge of $21. Credit terms N15. June 24 Received invoice #111177 from Western Power amounting to $436 for electricity supply for the period 21/04 to 23/06 and paid with cheque #001009. June 25 Invoiced Princess May Theatre, invoice #4223, $252, including $11 delivery charge, for the delivery of 20 small pizzas and 10 bottles of soft drink, terms N30. June 27 The owner, Mario Italiano, cashed a cheque #001010 for $2,943 for personal use. June 30 Deposited $3,584 at the Community Bank for cash sales for the week. June 30 Received invoice #1221 from Pakenham St Service Station amounting to $326 for fuel purchases for the month of June and immediately paid the account with cheque #001011. June 30 Received invoice #289467 from Telstra amounting to $311 for monthly line rental and phone calls. Page: 10 SALES JOURNAL Invoice no. Post ref. Delivery income Accounts receivable Date Account Terms Sales income June 101-2 101-1 Page: 1 PURCHASES JOURNAL Food purchases Accounts payable Date Invoice no. Post ref. Freight inwards Other Account Terms Packaging costs 201-2 June CASH PAYMENTS JOURNAL Page: 12 Credits Debits Cheque no. Accounts payabie Other Cash Discount received Date Account Post ref. Boa3 Wages expense PAYG withholding payable 670 1,506 -198 1,308 210 Page: 14 CASH RECEIPTS JOURNAL Credits Debits Discount given Date Post ref. Account Cash Sales income Accounts receivable Other June GENERAL JOURNAL Page: 20 Date Post ref. Description Debit Credit 200/201-1 June (Adjustment note 28498 received from Foodmart Wholesalers) June (Record telephone expense owing to Telstra for June, invoice no. 289467)