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, $345.
May 3.		Purchased cleaning supplies on account from Brite N Shine Products Inc., $200.
May 8.		Issued Check No. 58 to purchase equipment from Carson Equipment Sales, $2,860.
May 12.		Purchased cleaning supplies on account from Porter Products Inc., $360.
May 15.		Issued Check No. 59 to Bowman Electrical Service in payment of account, $145.
May 18.		Purchased supplies on account from Bio Safe Supplies Inc., $240.
May 20.		Purchased electrical repair services from Bowman Electrical Service on account, $110.
May 26.		Issued Check No. 60 to Brite N Shine Products Inc. in payment of May 3 invoice.
May 31.		Issued Check No. 61 in payment of salaries, $5,600.

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 2015 May 3 Brite N' Shine Products Inc. 200 200 No entry required May 12 Porter Products Inc. 360 360 No entry required May 18 Bio Safe Supplies Inc. 240 240 No entry required May 20 Bowman Electrical Service 110 Electrical Service Expense 110 May 31 Total 910 800 1,820 X) 1,710 X )