Record 3 general journal.

Gold Catering - Journals General Journal Date GJ1 Credit Details Folio Debit Appendix A Chart of Accounts 1-0000 Assets 1-1000 Current Assets 1-1100 MyBank Cheque Account (BSB: 111-111 Acc no: 88888888) 1-1160 Petty Cash 1-2000 Accounts Receivable Control 1-3000 Inventory 1-4000 Prepaid Expenses 1-5000 Non-Current Assets 1-5100 Equipment at Cost 1-5200 less Accum Dep Equipment 1-5300 Truck at Cost 1-5400 less Accum Dep Truck 2-0000 Liabilities 2-1000 Current Liabilities 2-2000 Accounts Payable Control 2-3000 GST Liabilities 2-3010 GST Collected 2-3030 GST Paid 2-5000 Payroll Liabilities 2-5010 PAYG Withholding Payable 2-5020 Superannuation Payable 2-5500 Accrued Expenses 2-6000 Non-Current Liabilities 2-6100 Bank Loan - Truck 3-0000 Equity 3-1000 Capital, S Golden 3-2000 Drawings, S Golden 4-0000 Income 4-1000 Sales 4-4000 Delivery Charges 4-5000 Interest Income 4-6000 Other income 4-7000 Profit/Loss on Disposal of Assets 5-0000 Cost of Sales 5-1000 Purchases 5-4000 Freight Paid on Purchases 6-0000 Expenses 6-1000 Advertising 6-1100 Motor Vehicle Expenses 6-2000 Bank Charges 6-2100 Bad Debts Expense 6-2200 Discount Expense 6-2300 Interest Paid 6-2400 Rounding and Adjustments 6-2500 Office Cleaning 6-3000 Insurance 6-3100 IT Support 6-3200 Depreciation Expense 6-3300 Admin Expenses 6-3350 Postage 6-3400 Telephone Expense 6-3550 Stationery 6-4000 Industrial Premises Rent 6-4100 Workshop Maintenance 6-4200 Water Rates 6-5000 Superannuation Expense 6-5100 Wages & Salaries Expense 6-5200 Staff Amenities Appendix C Transactions Date Details $ 1. 4/6/2020 Received invoice no. 000158 from Micks Motors for repairs $255 incl to a motor vehicle GST 2. 5/6/2020 Owner contributed cash to the business - process in cash $6,000 receipts journal 3. 7/6/2020 Paid part of the outstanding balance of Bevan Wholesalers $3,000 invoice no. 365. Amount paid was $3,000, using cheque no. 2150. Prepare the cheque requisition, cheque and a remittance advice to go with the cheque. 4. 7/6/2020 Invoice no. 468 received from Bevan Wholesalers for $8,634 incl purchases of goods for sale. Freight included - $198 incl GST GST 5. 8/6/2020 Issued invoice no. 7278 to Barry's Party Services for credit $3,327.60 sale of goods. Freight charge included is $33 incl GST. incl GST Prepare this invoice. 6. 9/6/2020 Received cheque from Tablelands Supplies in full $9,894 settlement of balance owing. (Chq details are no. 154368, Big Bank, Other branch) Prepare receipt number 725 which shows the discount taken. 7. 9/6/2020 Issued invoice no. 7279 to Tablelands Supplies for credit $14,978.40 sale of goods. Freight charge included is $33 incl GST. incl GST Prepare this invoice. 8. 12/6/2020 Issued invoice no. 7280 to Marjory Brown for credit sale. $934.20 incl Freight charge included is $33 incl GST. GST 9. 12/6/2020 Marjory Brown decided to settle her account immediately, and paid via credit card (VISA). Prepare receipt no. 726 for this customer. No discount to be given. 10. 13/6/2020 Received part payment of invoice 7278 by direct deposit $2,063.77 from Barry's Party Services, and then received payment by (direct cash from Barry's Party Services as payment of remaining deposit) & balance of invoice 7278. The cash breakdown was: $500 $1,200 of $100 notes, $400 of $50 notes, $100 of $10 notes, $100 (cash) of $5 notes, $60 of $2 coins, and $40 of $1 coins. They took discount with these payments. Prepare receipt no. 727 for this customer. 11. 15/6/2020 Received invoice no. 005 from the cleaners, Bright & Shiny $13,200 incl Ltd. This was for the period 1 June 2020 to 30 November GST 2020. 12. 15/6/2020 It was discovered that the owner had paid for office $110 incl cleaning to the amount of $110. Prepare the general GST journal entry as owner does not want cash reimbursement 13. 15/6/2020 Marjory Brown returned goods originally purchased on $75 incl GST 12/6/20. Prepare adjustment note no. 151 and pay the refund immediately using cheque no. 2151 14. 19/6/2020 Issued invoice no. 7281 to new customer Happy Days for $9,000 incl credit sale. Freight charge included is $33 incl GST. GST 15. 19/6/2020 Paid rent to the Landlord - ComRent - via direct debit - $825 you are to determine the GST on this payment 16. 19/6/2020 Cheques, cash and credit card documents received to date are banked. Prepare the banking summary and cash summary slip required for this deposit. 17. 20/6/2020 The owner took a printer from the office home for his $500 123 TMP C - Assessment Template - Portfolio of Evidence v1.3 (04/11/2020) Page 13 of 14 original.docx 18. 20/6/2020 $255 19. 20/06/2020 $125 children. Disregard any depreciation or GST implications. Record the general journal entry to record this transaction. Paid Micks' Motors with cheque no. 2152. Prepare a remittance advice to go with the cheque. After reviewing the receipt for rent paid on the 19/06/2020 it was discovered that $125 of the payment was for water rates. Prepare the general journal entry to record the correction (NB water rates do not have a GST component) Paid wages with cheque no. 2153. Details were: Wages $1,140 Owner withdrew cash for personal use Prepare a statement for Tablelands Supplies Chq no. 2154 is to be recorded in the Cash Payments Jnl to record the petty cash expenses for the month. Split the payment between the individual expense accounts as per the Petty Cash Book columns from Assessment 1 Task 3. 20. 23/6/2020 $1,140 $900 21 22 23. 23/6/2020 30/6/2020 30/6/2020 $53.40 Gold Catering - Journals General Journal Date GJ1 Credit Details Folio Debit Appendix A Chart of Accounts 1-0000 Assets 1-1000 Current Assets 1-1100 MyBank Cheque Account (BSB: 111-111 Acc no: 88888888) 1-1160 Petty Cash 1-2000 Accounts Receivable Control 1-3000 Inventory 1-4000 Prepaid Expenses 1-5000 Non-Current Assets 1-5100 Equipment at Cost 1-5200 less Accum Dep Equipment 1-5300 Truck at Cost 1-5400 less Accum Dep Truck 2-0000 Liabilities 2-1000 Current Liabilities 2-2000 Accounts Payable Control 2-3000 GST Liabilities 2-3010 GST Collected 2-3030 GST Paid 2-5000 Payroll Liabilities 2-5010 PAYG Withholding Payable 2-5020 Superannuation Payable 2-5500 Accrued Expenses 2-6000 Non-Current Liabilities 2-6100 Bank Loan - Truck 3-0000 Equity 3-1000 Capital, S Golden 3-2000 Drawings, S Golden 4-0000 Income 4-1000 Sales 4-4000 Delivery Charges 4-5000 Interest Income 4-6000 Other income 4-7000 Profit/Loss on Disposal of Assets 5-0000 Cost of Sales 5-1000 Purchases 5-4000 Freight Paid on Purchases 6-0000 Expenses 6-1000 Advertising 6-1100 Motor Vehicle Expenses 6-2000 Bank Charges 6-2100 Bad Debts Expense 6-2200 Discount Expense 6-2300 Interest Paid 6-2400 Rounding and Adjustments 6-2500 Office Cleaning 6-3000 Insurance 6-3100 IT Support 6-3200 Depreciation Expense 6-3300 Admin Expenses 6-3350 Postage 6-3400 Telephone Expense 6-3550 Stationery 6-4000 Industrial Premises Rent 6-4100 Workshop Maintenance 6-4200 Water Rates 6-5000 Superannuation Expense 6-5100 Wages & Salaries Expense 6-5200 Staff Amenities Appendix C Transactions Date Details $ 1. 4/6/2020 Received invoice no. 000158 from Micks Motors for repairs $255 incl to a motor vehicle GST 2. 5/6/2020 Owner contributed cash to the business - process in cash $6,000 receipts journal 3. 7/6/2020 Paid part of the outstanding balance of Bevan Wholesalers $3,000 invoice no. 365. Amount paid was $3,000, using cheque no. 2150. Prepare the cheque requisition, cheque and a remittance advice to go with the cheque. 4. 7/6/2020 Invoice no. 468 received from Bevan Wholesalers for $8,634 incl purchases of goods for sale. Freight included - $198 incl GST GST 5. 8/6/2020 Issued invoice no. 7278 to Barry's Party Services for credit $3,327.60 sale of goods. Freight charge included is $33 incl GST. incl GST Prepare this invoice. 6. 9/6/2020 Received cheque from Tablelands Supplies in full $9,894 settlement of balance owing. (Chq details are no. 154368, Big Bank, Other branch) Prepare receipt number 725 which shows the discount taken. 7. 9/6/2020 Issued invoice no. 7279 to Tablelands Supplies for credit $14,978.40 sale of goods. Freight charge included is $33 incl GST. incl GST Prepare this invoice. 8. 12/6/2020 Issued invoice no. 7280 to Marjory Brown for credit sale. $934.20 incl Freight charge included is $33 incl GST. GST 9. 12/6/2020 Marjory Brown decided to settle her account immediately, and paid via credit card (VISA). Prepare receipt no. 726 for this customer. No discount to be given. 10. 13/6/2020 Received part payment of invoice 7278 by direct deposit $2,063.77 from Barry's Party Services, and then received payment by (direct cash from Barry's Party Services as payment of remaining deposit) & balance of invoice 7278. The cash breakdown was: $500 $1,200 of $100 notes, $400 of $50 notes, $100 of $10 notes, $100 (cash) of $5 notes, $60 of $2 coins, and $40 of $1 coins. They took discount with these payments. Prepare receipt no. 727 for this customer. 11. 15/6/2020 Received invoice no. 005 from the cleaners, Bright & Shiny $13,200 incl Ltd. This was for the period 1 June 2020 to 30 November GST 2020. 12. 15/6/2020 It was discovered that the owner had paid for office $110 incl cleaning to the amount of $110. Prepare the general GST journal entry as owner does not want cash reimbursement 13. 15/6/2020 Marjory Brown returned goods originally purchased on $75 incl GST 12/6/20. Prepare adjustment note no. 151 and pay the refund immediately using cheque no. 2151 14. 19/6/2020 Issued invoice no. 7281 to new customer Happy Days for $9,000 incl credit sale. Freight charge included is $33 incl GST. GST 15. 19/6/2020 Paid rent to the Landlord - ComRent - via direct debit - $825 you are to determine the GST on this payment 16. 19/6/2020 Cheques, cash and credit card documents received to date are banked. Prepare the banking summary and cash summary slip required for this deposit. 17. 20/6/2020 The owner took a printer from the office home for his $500 123 TMP C - Assessment Template - Portfolio of Evidence v1.3 (04/11/2020) Page 13 of 14 original.docx 18. 20/6/2020 $255 19. 20/06/2020 $125 children. Disregard any depreciation or GST implications. Record the general journal entry to record this transaction. Paid Micks' Motors with cheque no. 2152. Prepare a remittance advice to go with the cheque. After reviewing the receipt for rent paid on the 19/06/2020 it was discovered that $125 of the payment was for water rates. Prepare the general journal entry to record the correction (NB water rates do not have a GST component) Paid wages with cheque no. 2153. Details were: Wages $1,140 Owner withdrew cash for personal use Prepare a statement for Tablelands Supplies Chq no. 2154 is to be recorded in the Cash Payments Jnl to record the petty cash expenses for the month. Split the payment between the individual expense accounts as per the Petty Cash Book columns from Assessment 1 Task 3. 20. 23/6/2020 $1,140 $900 21 22 23. 23/6/2020 30/6/2020 30/6/2020 $53.40