Purchase-related transactions using perpetual inventory system Journal Chart of Accounts Instructions Instructions completed by Capers Company during October of the current year The following selected transactions were Purchased merchandise from UK Imports Co., $14,448, terms FOB destination, n/30. Oct. 1 Purchased merchandise from Hoagie Co., $9,950, terms FOB shipping point, 2/10, n/eom. Prepaid freight of $220 was added to the invoice 3 Purchased merchandise from Taco Co., $13,650, terms FOB destination, 2/10, n/30 4 Issued debit memo to Taco Co for $4,550 of merchandise returned from purchase on October 4 Paid Hoagie Co. for invoice of October 3 6 13 Paid Taco Co. for invoice of October 4, less debit memo of October 6 14 Purchased merchandise from Veggie Co., $27,300, terms FOB shipping point, n/eom. 19 Paid freight of $400 on October 19 purchase from Veggie Co. 19 Purchased merchandise from Caesar Salad Co., $22,000, terms FOB destination, 1/10, n/30. 20 Paid Caesar Salad Co. for invoice of October 20. 30 Paid UK Imports Co. for invoice of October 1 31 of October 19 oice Paid Veggie Co. for in 31 Capers Company General Ledger REVENUE ASSETS 410 Sales 110 Cash 610 Interest Revenue 120 Accounts Receivable 125 Notes Receivable EXPENSES 130 Inventory 610 Cost of Goods Sold 131 Estimated Returns Inventory 521 Delivery Expense 140 Office Supplies 522 Advertising Expense 141 Store Supplies 524 Depreciation Expense-Store Equipment 142 Prepaid Insurance 525 Depreciation Expense-Office Equipment 180 Land 526 Salaries Expense 192 Store Equipment 531 Rent Expense 193 Accumulated Depreciation-Store Equipment 533 Insurance Expense 194 Office Equipment 534 Store Supplies Expense 195 Accumulated Depreciation-Office Equipment 535 Office Supplies Expense 536 Credit Card Expense LIABILITIES 539 Miscellaneous Expense 211 Accounts Payable-Caesar Salad Co. 710 Interest Expense 212 Accounts Payable-Hoagie Co. 213 Accounts Payable-Taco Co. 531 Rent Expense 193 Accumulated Depreciation-Store Equipment 533 Insurance Expense 194 Office Equipment 534 Store Supplies Expense 195 Accumulated Depreciation-Office Equipment 535 Office Supplies Expense LIABILITIES 536 Credit Card Expense 211 Accounts Payable-Caesar Salad Co. 539 Miscellaneous Expense 212 Accounts Payable-Hoagie Co. 710 Interest Expense 213 Accounts Payable-Taco Co. 214 Accounts Payable-UK Imports Co. 215 Accounts Payable-Veggie Co. 216 Salaries Payable 218 Sales Tax Payable 219 Customer Refunds Payable 221 Notes Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends 313 Income Summary ASSETS LIABILITIES EQUITY POST. REF CREDIT DEBIT DESCRIPTION DATE 14,44800 Oct. 1 Inventory 1 14,448.00 Accounts Payable UK Imports Co. 10,17000 Inventory Oct 9,950.00 t Accounts Payable-Hoagie Co 1 13,650.00 Oct. 4 Inventory 15,650.00 1 Accounts Payable Taco Co 4,550.00 Accounts Payable-Taco Co Oct, 6 7 45,500.00 Inventory 9,95000 Oct. 13 Accounts Payable Hoagie Co. 9,755.00 Cash 10 182.00 Accounts Payable-UK Imports Co. 11 9,100.00 Oct. 14 Accounts Payable-Taco Co 17 8918.00 Cash 182.00 Delivery Expense 14 4,550.00 Oct. 19 Accounts Payable-Veggie Co 15 4,550.00 Inventory 16 400.00 Oct. 19 Delivery Expense 40000 Cash 22,000.00 t 20 Invonton 9.100.00 Oct. 14 Accounts Payable-Taco Co 11 8,91800 Cash 15 182.00 Delivery Experse 14 4,550.00 Oct. 19 Accounts Payable-Veggie Co. 15 4,550.00 Inventory 16 40000 Delivery Experse Oct. 19 17 400.00 Cash 18 22,000.00 Oct. 20 Inventory 19 22,000.00 Accounts Payable Caesar Salad Co 20 22,000.00 Accounts Payable Caesar Salad Co. Oct. 20 21 21,780.00 Cash 1 22,000.00 Accounts Payable Caesar Salad Co. Oct. 50 21,780.00 Cash 4