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Purchases Distribution Journal PDJ1 Date Inv/CN No Particulars Accounts Inventory GST Payable Paid/Receivable 2 Oct 18 311 Fame Supplies 2,200 2,000 4 Oct 700 Fine

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Purchases Distribution Journal PDJ1 Date Inv/CN No Particulars Accounts Inventory GST Payable Paid/Receivable 2 Oct 18 311 Fame Supplies 2,200 2,000 4 Oct 700 Fine Wholesale 1, 100 1,000 6 Oct CN Fine Wholesale (110 (100 352 16 Oct 250 Prompt Services 1,760 1,600 18 Oct CN Fame Supplies 220) (200 211 25 Oct 667 Prompt Services 1,320 1.200 6,050 (Cr) 5,500 (Dr) 550 (Dr) Cash Payments Journal CPJ1 Date Chq Particulars Bank Accounts Discount Inventory Wages Electricity GST Paid/ No Payable Received Receivable 3 Oct 18 910 Wages 2,400 2,400 5 Oct 911 Fame Supplies 1,868 2,000 (120) 11 Oct 912 Electricity 550 500 13 Oct 913 Purchases 1, 100 1,000 21 Oct 914 Prompt Services | 3,000 3,000 8,918 5,000 (120) 1,000 2,400 500 138 Cash Receipts Journal CRJ1 Date Chq Particulars Bank Accounts Discount Sales GST Receivable Allowed Collected/ Payable 2 Oct 18 109 Sales 4,400 4.000 4 Oct 110 Top Supplies 3,780 4,000 200 8 Oct 111 Sales 1.320 1,200 12 Oct 112 Sales 1,760 1,600 21 Oct 113 Medium Ltd 986 1000 40) 12,216 5,000 (240) 6,800 656

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