Purchases and Cash Payments Journals

Transactions related to purchases and cash payments completed by Wisk Away Cleaning Services Inc. during the month of May 20Y5 are as follows:

May 1.		Issued Check No. 57 to Bio Safe Supplies Inc. in payment of account, $210.
3.		Purchased cleaning supplies on account from Brite N' Shine Products Inc., $130.
8.		Issued Check No. 58 to purchase equipment from Carson Equipment Sales, $2,140.
12.		Purchased cleaning supplies on account from Porter Products Inc., $180.
15.		Issued Check No. 59 to Bowman Electrical Service in payment of account, $110.
18.		Purchased supplies on account from Bio Safe Supplies Inc., $240.
20.		Purchased electrical repair services from Bowman Electrical Service on account, $90.
26.		Issued Check No. 60 to Brite N Shine Products Inc. in payment of May 3 invoice.
31.		Issued Check No. 61 in payment of salaries, $4,110.

Wisk Away Cleaning Services Inc. uses the following accounts:

Cash	11
Cleaning Supplies	14
Equipment	18
Accounts Payable	21
Salary Expense	51
Electrical Service Expense	53

Prepare a purchases journal and a cash payments journal to record the above transactions in chronological order. If an amount box does not require an entry, leave it blank and select "No entry required" from the dropdown.

If no entry is required in "Other Accounts Dr." then select "No entry required".

PURCHASES JOURNAL							PAGE 36
DATE	Account Credited	Post. Ref.	Accounts Payable Cr.	Cleaning Supplies Dr.	Other Accounts Dr.	Post. Ref.	Amount
20Y5
May 3	Brite N' Shine Products Inc.				No entry required
May 12	Porter Products Inc.				No entry required
May 18	Bio Safe Supplies Inc.				No entry required
May 20	Bowman Electrical Service				Electrical Service Expense
May 31	Total
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Feedback

Record the purchases on account in the purchases journal. The total debits should equal the total credits.

CASH PAYMENTS JOURNAL						PAGE 41
DATE	Ck. No.	Account Debited	Post. Ref.	Other Accounts Dr.	Accounts Payable Dr.	Cash Cr.
20Y5
May 1		Bio Safe Supplies Inc.
May 8		Equipment
May 15		Bowman Electrical Service
May 26		Brite N' Shine Products Inc.
May 31		Salary Expense
May 31		Total
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