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. INVOICE Supply Depot 2 Miller Lane Kingston, ON K3F 2N5 4582-2 25-Jul-21 Invoice No. Date: Ship Date: Page: Re: Order No. 1 Sold to: LKI Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Ship to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 HST#: 123456689RT0001 Item No. Unit A1010 Quantity Description 50 Washers, 10mm Base Price Disc % 10.50 Unit Price 10.50 Amount 525.00 Box Terms: 2/10, 1/30 Thank you for your business! Total GST/HST Total Invoice 525.00 68.25 593.25 Note: Please also record the payment of this invoice by cheque #2435 on July 31. INVOICE Federal Express Ltd. 100 Shipment Lane Toronto, ON K3M 4N5 Invoice No. Date: Ship Date: Page: Re: Order No. 4-758-22120523 5-Aug-21 3-Aug-21 1 Sold to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Ship to: Paquin and Company Ltd. 700 Summer Drive Petawawa, ON KOR 708 HST#: 123456789R10001 Details Shipping charges including fuel surcharge and duties Amount 700.00 Terms: Due upon receipt. Note: This is not an invoice. The amount will automatically be deducted from your credit card on file. Total GST/HST Total Invoice 700.00 350.00 1,050.00 INVOICE Speedy Automation Products 3049 Madeleine Drive London, ON P8J 3M8 Invoice No. 795-2 Date: 1-Jul-21 Ship Date: Page: 1 Re: Order No. Sold to: LKI Manufacturing Ltd. 50 Main Street West Kingston, ON K7L5A6 Ship to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 HST#: 123456489RT0001 Item No. Unit 6783 Each 987523 Each 987578 Each Quantity Description 20 Grease, mechanical, silicone based 200 3x8 metal rods, stainless, square, 20ft 120|4x6 metal rods, aluminum, round 8ft Base Price Disc % 9.13 147.521 105.58 2% 0% 0% Unit Price 9.11 147.52 105.58 Amount 182.20 29,504.00 12,669.60 Terms: 2/10, 1/30 Total 42,355.80 Thank you for your business! Gross Total GST/HST Total Invoice 42,355.80 5,506.25 47,862.05 Timesheet Summary LKI Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Period Ended: 31-Jul-21 Employee Name: Hours Worked 200 Tim Turner Pay Rate $ 15.00 Employee Name: Hours Worked Job Title: Assembly, Cutting Department Gross Pay $ 3,000.00 CPP Tax deduction $ 148.50 $ 57.60 $ 426.00 Job Title: Supervisor, Manufacturing Gross Pay $ 5,925.00 CPP EI Tax deduction $ 293.29 $ 113.76 $ 841.35 Jason Jackson Pay Rate $19.75 300 Janitor, Factory Floor Employee Name: Hours Worked 160 Steve Summer Pay Rate $ 15.00 Job Title: Gross Pay $ 2,400.00 CPP $ 118.80 $ 46.08 Tax deduction $ 340.80 Maintenance, Factory Employee Name: Hours Worked 70 Riley Ruller Pay Rate $ 15.00 Job Title: Gross Pay $ 1,050.00 CPP EI $ 51.98 $ 20.16 Tax deduction $ 149.10 Employee Name: Hours Worked 300 Fawn Faller Pay Rate $ 15.00 Job Title: Sales Representative Gross Pay $ 4,500.00 CPP Tax deduction $ 222.75 $ 86.40 $ 639.00 Note: Please charge all salaries and benefits costs into the appropriate labour cost accounts. INVOICE Kingston Utilities Ltd. 12 City Hall Street Kingston, ON K7X 7X7 Invoice No. Date: 75675-85832 29-Jul-21 Sold to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 HST#: 223456789RT0001 Amount 432.16 Details Utilities charges July 2016 Estimated Usage 754 kW Actual Usage 657kW Delivery charges Debt repayment charges 142.12 54.45 Note: 200 out of 800 sft are allocated to the company headquarters The remainder of the space belongs to the factory. Terms: upon receipt. Note: This is not an invoice. The amount will automatically be deducted from your credit card on file. Total GST/HST Total Invoice 628.73 81.73 710.46 INVOICE Wrench Services 50 Front Drive Kingston, ON K8E 33 153 29-Jun-21 Invoice No. Date: Ship Date: Page: Re: Order No. 1 Sold to: LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 HST#: 456456789RT0001 #hours Rate Amount Details Repair technician: Ralph Roder Labour time re, milling machine malfunction 5.5 $ 100.00 $ 550.00 Terms: Due on receipt Total GST/HST Total Invoice 550.00 71.50 621.50 Note: Please also record the payment of this invoice by cheque #2436 on July 31. LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Date: 3-Aug-21 Materials requisition form The following materials were requisitioned for production: Item No. Unit Quantity Description Base Price Disc % 987523 Each 1503x8 metal rods, stai 147.52 987578 Each 100|4x6 metal rods, alur 105.58 0% 0% Unit Price 147.52 105.58 Amount 22,128.00 10,558.00 Total 32,686.00 Total Claim 32,686.00 INVOICE Graphit Design Ltd. 77 Debbie Road Brockville, ON K8L3N5 12 Invoice No Date: 23-Aug-21 Re: Order No. 5478-35422 Sold to: LKI Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 HST# 153456789RT0001 Rate Details #hours Web site development Less: Retainer (Invoiced on Invoice No. 4 and payment received) Amount 18,000.00 $ (5,000.00) Terms: Due upon receipt. Total GST/HST Total Invoice 13,000.00 1,690.00 14,690.00 INVOICE LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 546 Invoice No. Date: Ship Date: Page: Re: Order No. 654852 3-Aug-21 3-Aug-21 1 65482 Sold to: Paquin and Company Ltd. 700 Summer Drive Petawawa, ON K9R 708 Ship to: Paquin and Company Ltd. 700 Summer Drive Petawawa, ON K9R 708 HST#: 777456789RT0001 Details Custom robot as per specifications including all options. Amount CDN 120,000.00 Terms: n/30 Total 120,000.00 GST/HST 15,600.00 Total Invoice 135,600.00 Expense Claim LKJ Manufacturing Ltd. 50 Main Street West Kingston, ON K7L 5A6 Date: 16-Aug-21 Page: 1 Employee Name: Kurt Kaiser 75 Up Street West Kingston, ON K8L 556 Details Via Train Ticket Kingston to Toronto regarding engineering seminar Receipt and boarding pass is attached. Amount CDN 135.60 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 Totall 135.60 Total Claim 135.60
