Project Overview LKJ Manufacturing Ltd. is a manufacturing company producing robotic equipment used in large processing facilities. The controller, Curt Blacker has been on vacation and requires help processing the attached invoices that have accumulated. Required: 1. Prepare all required journal entries for the enclosed documents. 2. Calculate the HST receivable or owing based on these transactions. Supply Depot 2 Miller Lane Kingston, ON K3F 2N5 Sold to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 INVOICE Invoice No. Date: Ship Date: Page: Re: Order No. Quantity Description 50 Washers, 10mm Ship to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Base Price Disc % 10.50 HST#: 123456689RT0001 Item No. Unit Box A1010 Terms: 2/10, n/30 Thank you for your business! Note: Please also record the payment of this invoice by cheque #2435 on July 31. 4582-2 25-Jul-21 1 Unit Price 10.50 Total GST/HST Total Invoice Amount 525.00 525.00 68.25 593.25 INVOICE Invoice No. Date: Ship Date: Page: Re: Order No. Ship to: Paquin and Company Ltd. 700 Summer Drive Petawawa, ON K9R 7U8 Federal Express Ltd. 100 Shipment Lane Toronto, ON K3M 4N5 Sold to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 HST#: 123456789RT0001 Details Shipping charges including fuel surcharge and duties Terms: Due upon receipt. Note: This is not an invoice. The amount will automatically be deducted from your credit card on file. 4-758-22120523 5-Aug-21 3-Aug-21 1 Total GST/HST Total Invoice Amount 700.00 700.00 350.00 1,050.00 Speedy Automation Products 3049 Madeleine Drive London, ON P8J 3M8 Sold to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 HST#: 123456489RT0001 Item No. Unit 6783 Each 987523 Each 987578 Each Terms: 2/10, n/30 Thank you for your business! Quantity Description 20 Grease, mechanical, silicone based 200 3x8 metal rods, stainless, square, 20ft 120 4x6 metal rods, aluminum, round 8ft INVOICE Invoice No. Date: Ship Date: Page: Re: Order No. Ship to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Base Price Disc % 9.13 147.52 105.58 795-2 1-Jul-21 1 2% Unit Price 9.11 147.52 0% 0% 105.58 Total Gross Total GST/HST Total Invoice Amount 182.20 29,504.00 12,669.60 42,355.80 42,355.80 5,506.25 47,862.05 Timesheet Summary LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Tim Turner Job Title: Assembly, Cutting Department Employee Name: Hours Worked Pay Rate Gross Pay 200 $ 15.00 $ 3,000.00 CPP El $ 148.50 $ 57.60 Tax deduction $ 426.00 Supervisor, Manufacturing Jason Jackson Job Title: Employee Name: Hours Worked 300 Pay Rate Gross Pay $ 19.75 $ 5,925.00 CPP EI $293.29 $ 113.76 Tax deduction $ 841.35 Steve Summer Job Title: Janitor, Factory Floor Employee Name: Hours Worked 160 Gross Pay Pay Rate $ 15.00 $ 2,400.00 EI CPP $118.80 $ 46.08 Tax deduction $ 340.80 Riley Ruller Job Title: Maintenance, Factory Employee Name: Hours Worked Pay Rate Gross Pay 70 $ 15.00 $ 1,050.00 Tax deduction CPP EI $51.98 $ 20.16 $ 149.10 Fawn Faller Job Title: Sales Representative Employee Name: Hours Worked Pay Rate Gross Pay 300 $ 15.00 $ 4,500.00 CPP EI Tax deduction $ 639.00 $ 222.75 $ 86.40 Note: Please charge all salaries and benefits costs into the appropriate labour cost accounts. Period Ended: 31-Jul-21 Kingston Utilities Ltd. 12 City Hall Street Kingston, ON K7X 7X7 Sold to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Invoice No. Date: Note: 200 out of 800 sft are allocated to the company headquarters The remainder of the space belongs to the factory. Total HST#: 223456789RT0001 Details Utilities charges July 2016 Estimated Usage Actual Usage Delivery charges Debt repayment charges INVOICE 754 kW 657kW Terms: upon receipt. Note: This is not an invoice. The amount will automatically be deducted from your credit card on file. 75675-85832 29-Jul-21 GST/HST Total Invoice Amount 432.16 142.12 54.45 628.73 81.73 710.46 Wrench Services 50 Front Drive Kingston, ON K8E 3J3 Sold to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 INVOICE Invoice No. Date: Ship Date: Page: Re: Order No. HST#: 456456789RT0001 Details Repair technician: Ralph Roder Labour time re. milling machine malfunction Terms: Due on receipt. Note: Please also record the payment of this invoice by cheque # 2436 on July 31. #hours 5.5 $ Rate 100.00 153 29-Jun-21 1 Total GST/HST Total Invoice $ Amount 550.00 550.00 71.50 621.50 LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Materials requisition form The following materials were requisitioned for production: Item No. Unit Quantity Description 987523 Each 150 3x8 metal rods, stair 100 4x6 metal rods, alun 987578 Each Base Price 147.52 105.58 Date: Disc % 3-Aug-21 Unit Price 0% 147.52 0% 105.58 Total Total Claim Amount 22,128.00 10,558.00 32,686.00 32,686.00 Graphit Design Ltd. 77 Debbie Road Brockville, ON K8L 3N5 Sold to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 INVOICE Invoice No 12 Date: 23-Aug-21 Re: Order No. 5478-35422 Rate HST#: 153456789RT0001 Details #hours Web site development Less: Retainer (Invoiced on Invoice No. 4 and payment received) Terms: Due upon receipt. Total GST/HST Total Invoice Amount 18,000.00 $ (5,000.00) 13,000.00 1,690.00 14,690.00 LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Sold to: Paquin and Company Ltd. 700 Summer Drive Petawawa, ON K9R 7U8 HST#: 777456789RT0001 Details Custom robot as per specifications including all options. Terms: n/30 INVOICE Ship to: Paquin and Company Ltd. 700 Summer Drive Petawawa, ON K9R 7U8 Invoice No. Date: Ship Date: Page: Re: Order No. 654852 3-Aug-21 3-Aug-21 1 65482 Amount CDN 120,000.00 Total 120,000.00 GST/HST 15,600.00 Total Invoice 135,600.00 LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Expense Claim Date: Page: 16-Aug-21 1 Employee Name: Kurt Kaiser 75 Up Street West Kingston, ON K8L 5S6 Details Via Train Ticket Kingston to Toronto regarding engineering seminar Receipt and boarding pass is attached. Note: This includes HST! So you need to calculate how much HST was included in the train ticket and allocate that accordingly. Terms: n/30 Total 135.60 Total Claim 135.60 Amount CDN 135.60