Record all of the following transactions in the general journal. MEMORANDUM TO: Bill Bugnay MEMO #112 From: Arif Chowdhury December 1, 20XX Please issue me cheque to M. Lasker to cover his Spring Break Holidays airfare. The amount of $1680 is broken down as follows airfare is $1680 (5% GST included) (CHQ 2111) Please issue a cheque to Bath and Body Inc. for the new hot tube installed in my backyard on the weekend. The invoice for $2,835 includes the GST. (CHQ 2112) Thanks Dee yardion MEMORANDUM TO: Bill Bugnay FROM: M Lasker MEMO#113 December 1, 20XX Please issue a cheque to Burrio Fiesta for a deposit for our Christmas Party for $4000. Record this as a Deposit (CHQ 2113) Thanks Bea MEMORANDUM TO: Bill Bugnay MEMO#114 FROM M Lasker December 1, 20XX We received a cheque from the lawyer for $1000000 that went into a 3% per annum 3 month term deposit for the sale of our building Record the amount as a term deposit and as a gain loss on disposal. The accountant said they will adjust at year end The term deposit begins on December 1, and matures at the end of February 20XX+1 MEMORANDUM To: Bill Bugnay MEMO#115 FROM. Arif Chowdhury December 1, 20XX Please deposit the $50000 cheque into our bank account for the sale of our investment recording it as a gain loss on disposal that the accountant said they will adjust at year end (DS#01-12) MEMORANDUM TO: Bill Bugnay FROM: Arif Chowdhury MEMO#116 December 1, 20XX A cheque was written to Hart Property Management for December totaling $12180 for the monthly office lease including the occupancy costs and the GST. (CHQ 2114) Record the expenses as Occupancy Costs and Separate out the GST Thanks East West College 3880 29 Street NE CALGARY, ALBERTA, T1Y6B6 TO Limerick Corp INVOICE 12-1 2 3880 34 St NW East Brook Alberta, Attention: Ilene Curan 21 Sessions Scheduled for December G.S.T Due this invoice December 1, 20XX $ 42,000.00 $ 2.100.00 $ 44,100.00 EAST WEST COLLEGE 3880 29 Street NE CALGARY, ALBERTA, T1Y6B6 INVOICE 12-2 TO: ZARA INC. 8 North Nook Red Deer. Alberta, December 1, 20XX 30 Sessions Scheduled for December GST Due this invoice $ 60,000.00 $3.000.00 S 63 000.00 EAST WEST COLLEGE 3880 29 Street NE GALGARY ALBERTA, TIY6B6 INVOICE 12.3 December 1, 20XX TO: New Gen Limited 4 Southview Street Airdrie. Alberta Attention L. MacFarlane 40 Sessions Scheduled for December GST Due this invoice $ 80,000.00 4.000.00 $ 84,000.00 EAST WEST COLLEGE 3880 29 Street NE CALGARY, ALBERTA, TIY6B6 TO: ACCUTAX TAX CONSULTANTS INVOICE 12-4 December 1, 20XX 100 Eastem Manor Calgary, Alberta, W84 IIT Attention: Sara Bonsi 10 Sessions Scheduled for December G.S.T. Due this Invoice $20,000.00 $ 1.000.00 $ 21,000.00 EAST WEST COLLEGE 3880 29 Street NE CALGARY, ALBERTA, T1Y6B6 TO Sleepwell Bedding Corp INVOICE 12-5 December 1, 20XX 100 Western Way Calgary, Alberta, W84 IIT Attention: Weston Matt 25 Sessions Scheduled for December GST Due this Invoice $ 50,000.00 $ 2.500.00 $ 52.500.00 Training of Trainers Alberta TO: East West College 101 Beddington Ave 3880 29 Street NE Calgary, Alberta CALGARY, AB T1Y6B6 December 5, 20XX INVOICE 7888 10 Trainers @ $1.500 each $ 15,000.00 Company Registration $ 3.000.00 $ 18,000.00 GST $900.00 Due this Invoice $18.000.00 Membership Year September 1, 2020-August 31, 2021. d cheque has been written (2115) for this and should all be recorded as membership fees-Arif EAST WEST COLLEGE 3880 29 Street NE CALGARY, ALBERTA, T1Y6B6 TO: ACCUTAX TAX CONSULTANTS INVOICE 12-4 December 1, 20XX 100 Eastern Manor Calgary, Alberta, W84 IIT Attention: Sara Bonsi 10 Sessions Scheduled for December G.S.T. Due this Invoice $20,000.00 $ 1.000.00 $ 21,000.00 EAST WEST COLLEGE 3880 29 Street NE CALGARY, ALBERTA, T1Y6B6 TO: Sleepwell Bedding Corp INVOICE 12-5 December 1, 20XX 100 Western Way Calgary, Alberta, W84 IIT Attention: Weston Matt 25 Sessions Scheduled for December G.ST Due this Invoice $ 50,000.00 S12 500.00 $ 52,500.00 Training of Trainers Alberta TO: East West College 101 Beddington Ave 3880 29 Street NE Calgary, Alberta, CALGARY, AB TIY6B6 December 5, 20XX INVOICE 7888 10 Trainers a $1.500 each $ 15,000.00 Company Registration $ 3.000.00 $ 18,000.00 GST $900,00 Due this Invoice $18.000,00 Membership Year September 1, 2020-August 31, 2021. d cheque has been written (2115) for this and should all be recorded as membership fees-Arif NAME Lumberworld Inc 90 Forest Square Calgary, Alberta, GRS 4TB TO: EAST WEST COLLEGE 3880 29 STREET NE CALGARY, AB T1Y6B6 Attention: Jag Manu December 5, 20XX INVOICE 7889 Completion of leased Premises as per Contract $ 90,000.00 G.S.T $ 4.500.00 $ 94,500.00 $ 55,000.00 Less: Deposit $ 39,500.00 Due this Invoice Thank you for your business! Ask about eco renovations & how they can help you save SSS!!! A cheque has been written (#2116) for $ 39,500 and $90,000 should all be recorded as leasehold Improvements-Arif Enbridge Inc. 200 Heidelberg CL Calgary, ALBERTA, 2B0 OKS TO: EAST WEST COLLEGE 3880 29 STREET NE CALGARY, Alberta, T1Y6B6 Course Mamal SAGE 50 December 5, 20XX INVOICE 3763 2000 Manuals $15 each $ 30,000.00 GST $ 1.500.00 $31.500.00 High Arctic Inc. 1000 Castleridge Manor Calgary, Alberta . EAST WEST COLLEGE 3880 29 STREET NE CALGARY Alberta TI Y6B6 December 5, 20XX INVOICE 201 Course Manual QuickBooks 1000 Manuals $18 each GST $18,000.00 $ 900.00 $18.900.00 Onctolytics Biotech Ltd. 100 Panatella Heights Calgary, Alberta . December 5, 20XX EAST WEST COLLEGE 3880 29 STREET NE CALGARY, Alberta, T1Y6B6 INVOICE OIL-SLK2 Advertising Campaign to Medical Magazine (December) $ 900.00 GST S 45.00 $ 945.00 HR Accountants 10 Mcknight Street Calgary, Alberta December 3, 20XX INVOICE 12-86 : East West College 3880 29 St NE Calgary, Alberta, T1Y6B6 Consultations Regarding Financial Consulting (GST Exempt) Tax and GST Matters $ 1.260.00 x (no GST) $ 840.00 G (Fully Taxable) $42.00 $ 2.142.00 GST MEMORANDUM TO: Bill Bugnay MEMO #117 FROM Arif Chowdhury December 5, 20XX A cheque (#2117) was written to Mac Sporting Goods for $1.050 (including GST) for Mac Basketball Jerseys (Advertising & Promotion) Thanks, Arif MEMORANDUM TO: Bill Bugnay INVOICE 68-636 FROM Arif Chowdhury December 5, 20XX Please record these cheques for the following donations to these registered charities $ 1.000.00 CHQ 2118 UCM Food Bank $3,000.00 CHQ 2119 Mercy Children's Hospital $1,000.00 CHQ 2120 Alberta Children's Christmas Fund Thanks, Arif Mercer Inc. 1020 Cold Bay Simcoe, Alberta INVOICE 68-636 TO: East West College 3880 29 Street NE Calgary, Alberta, T1Y6B6 Computer Repair 3 - Labor Parts December 8, 20XX $ 200,00 $ 300.00 $ 500.00 $25.00 $ 525.00 GST Take up to 30 days to pay! Mercer Inc. 1020 Cold Bay Simcoe, Alberta INVOICE 68-637 TO: EAST WEST COLLEGE 3880 29 Street NE Calgary, Alberta, T1Y6B6 December 8, 20XX 16 Portable Miracle White Boards $ 1175 each GST $ 18,800.00 $ 940.00 $ 19,740.00 Take up to 30 days to pay MEMORANDUM TO: Bill Bugnay MEMO# 119 FROM: Arif Chowdhury December 15, 20XX Please pay and record the 13 Contract Staff invoices (including mileages) that have been summarized for details on an attached page) and record the 4 payroll cheques including holiday pay details on an attached page). We are doing the payroll early as we are closing down early for the holidays. Manual Bookkeeping Record the employers EI and CPP liabilities Record the remittance of Payroll Liabilities to the receiver General for November & December (separately) Simply Accounting/ Quick Books Classes only Please remit all payroll deductions to date (November and December) but remit them separately Cheque numbers 2138 &2139 respectively Thanks Anfc SUMMARY OF INSTRUCTIONAL HOURS FROM NOVEMBER 20- DECEMBER 15 Instructors Name CHQ TOTAL Hours TOTAL Subcontract TEACHING (INCL GST) 2,520 2,940 Travel Expense $ $ (NO DRIVEN GST) MANUAL USED Sage 50 QuickBooks 150 Al Moual 2121 36.00 6 7 olo ANNE Car 2122 134 $ CHQ AMT 2,556.00 3,007.00 2,225.00 1,743.00 67.00 175 2123 5 250 0 520 2,100 1,680 125.00 63.00 2124 4 126 100 0 BEN Lopez CHRIS Thon Corey Sanders EARL Grey JOE Ofodile 100 480 2125 2126 7 118 2127 4 328 olololololo 2128 5 110 2129 104 4 4 3,360 2,940 1,680 2,100 1,680 1,680 2,100 3,270 1,680 PAYROLL 2130 208 MIKE Baker NICK Sanchez MANNY Rai P. BRANSTON POLLY Das NOAH Trevor M. Lasker Arif 2131 240.00 3,600.00 200 59.00 2,999.00 175 164.00 1,844.00 100 55.00 2.155.00 125 52.00 1.732.00 100 104.00 1,784.00 100 30.00 2,130.00 125 330.00 3,600.00 75 32.00 1.712.00 100 PAYROLL PAY ROLL 375 PAYROLL IRAY ROLL 375 Used -2275 60 5 8 0 2132 660 520 64 2133 XXX 4 15 550 660 ololo XXX 15 PAYROLL Sessions Run 101 3924 -1,040 November 20, 20XX 0 Dec 500 200 126 Purchased Untaught 31/12 Nov 20 20XX Dec Purchase Balance 31/12 2,000 1,000 25 225 160 RECEIVER GENERAL - PAYROLL REMITTANCES CH DEC CPP TAX TO BAB Star CRYSTAL Was TAX 260 125 10 200 8 8 8 oO 30 D 0 0 0 15 15 195 Arc 0 2,060 10 60 M. 0 2010 60 00 60 210 Employee local IMPLOYER SURE 120 4505 235 125 2.060 2.000 4515 0 4,515 210 163 0 215 173 TOTAL 420 288 4,505 430 300 TOTAL AMOUNT 55213 0.2118) S5245 1020301 Payroll Information (May need to override calculations of Sage 50/QuickBooks) Arte BBS DEC GROSS 2000 2000 TECH 000 81200 CPP 60 720 OP TRAV 330 30 HOL PAY 30 TAX 2060 24720 CHO 2131 CHO NET 6210 10000 TOIM DEC GROSS 2000 20000 TAX 260 NET 1600 50 50 720 HOL PAV 10 960 LO 10.00 TAN CHO e Min DEC TOTAL CROSS 2000 24000 TACH 6000 41200 10 720 2060 20720 THAV 225 22 NET GISS 39059 HOL PAY 50 100 DEC TOTAL 1100 35 45 SEO 1100 135 335 2132 44 44 339 LIMERICK CORPORATION Eastbrook, Alberta, PAY TO The ORDER OF EAST WEST COLLEGE -Forty-Four Thousand One Hundred NO 1238 December 10, 20XX $ 44,100.00 --00/XX BANK OF MONTREAL EASTERBROOK ALBERTA. 12311 6 3321:6710 Deposited today (Dec 15) on slip (#02-12) Dee NO. 6866 December 10, 20XX ZARA INC Northlands, Alberta PAY TO THE ORDER OF EAST WEST COLLEGE SIXTY THREE THOUSAND $ 63,000.00 00/XX DOLLARS COLD BANK OF THE NORTH 99 North Next-To NORTHLANDS, ALBERTA, T2B WRM 123316:4432163118 Juston Milos North Deposited today (Dec 15) on slip (#02-12) Dee Sleepwell BEDDING CORP PAY TO THE ORDER OF East West College Fifty-Two Thousand Five Hundred $ 52. 500.00 00/XX DOLLARS WEST BANK LIMITED 50 GoWest Walk Weston Center WESTWORLD ALBERTA, W84 MEE 1 29111 2:11111:33310 Deposited today (Dec 15) on slip (#02-12) Dee Weatherton Golf Club Lid 1 Ground Gate Please pay immediately Art (#2140) Calgary, Alberta Per the accountant GST is 100% recoverable on Xmas golf TO Arif C and M Lasker December 15, 20XX INVOICE# 532 Corporate Winter Golfing League $ 6,000.00 GST $300.00 $ 6,300.00 Barrio Fiesta Inc. Please pay immediately - Dee (#2141) Alberta per the accountant GST is 100% recoverable on Xmas meals TO East West College Alberta Attn: AnfC. and M. Lasker INVOICE 68 - 637 December 15, 20XX 65 Full Course Dinners @$44/Plate Facility Fee GST $ 2,860.00 $ 1.400.00 $ 4,260.00 $ 213.00 $ 4,473.00 $4,000 00 $ 473.00 Less Deposit Balance Owing ACCUTAX CONSULTANTS NO PP 3322 675 Harbour Point Alberta, December 16, 20XX PAY TO THE ORDER OF EAST WEST COLLEGE $ 8.400.00 Eight Thousand Four Hundred 00/XX DOLLARS TD BANK 777 HUNTERHORN ALBERTA 16661 6:66661 6616 Deposited today (Dec 18) on slip (#03-12) Sono You TECHSMART COMPUTING CORP 100 IT Lane CALGARY, Alberta TO EAST WEST COLLEGE 1 COMPUTER SERVER GST INVOICE 12-18-22 December 18, 20xx $ 4,000.00 $ 200.00 $ 4.200.00 Please pay immediately- ARIF C. (#2142) MEMORANDUM TO Bill Bugnay FROM: M. LASKER MEMO#121 December 18, 20XX THERE WAS A BUSINESS MEETING AND WE HAD LUNCH TOGETHER Anyway, the restaurant bill was $ 200+ GST of $10 + a tip of $40. Please reimburse me $ 250.00 today #2143) Thanks Bea MEMORANDUM TO: BILL BUGNAY MEMO#124 FROM: MLASKER DECEMBER 18, 20XX Please pay monthly Income Tax Instalment of $2000(#2144) for December as Corporate Taxes Payable Thanks M. Lasker MEMORANDUM TO Bill Bugnay MEMO #122 From: M. LASKER December 18, 20XX Please pay the November 30 Balances owing in ACCOUNTS Payable Owen Cash #2145) S 12 600.00 Sue Flay Inc (62146) S 320.00 Thanks NIE MORNDUM TO Bill Bugnay FROM M Lasker Please make the GST Remittances (normally monthly) to the Receiver General for November (2147) now as we will be closed until Jamary 5, 20XX+1 For Computer Software Applications November Detail 1,000,000 $ 50,000 Sales for GST purposes 759,000 $ 37.950 Purchases for ITC purposes $ 12050 (421472 GST Owing (December 1 Balance camed Forward Thanks Bea MEMORANDUM TO Bill Bugnay FROM: M. Lasker MEMO #124 December 18, 20XX For computer software Applications & Manual Bookkeeping Prepare the Bank Reconciliation For Computer Software Applications Only Please Print the T4 slips for the year Thanks Balance per bank statement Add Outstanding Deposits Less Outstanding Cheques Balance per General Ledger EAST WEST COLLEGE Bank Reconciliation December 20XX 210,500.00 00.00 210,500.00 1984 10 500.00 200,000.00 EAST WEST COLLEGE Bank Reconciliation December 20XX S256,001 00 Balance per bank statement Add Outstanding Deposits Less Outstanding cheques Date Feb 14 Dec 15 Dec 18 Dec 18 1984 2126 2142 2143 $ 10,500 2.999 4 200 250 17949.00 238.052.00 Balance per General Ledger CIBC BANK EAST WEST COLLEGE December 31, 20XX Bank statement Date Document # Deposits Nov 30 Dec 1 (#01-12) 50,000.00 Dec 1 (#2114) Dec 1 (#2111) Dec 1 (#2112) Dec 3 (#2113) Dec 6 (#2116) Dec 6 (#2115) Dec 7 (#2117) Dec 8 (#2120) Dec 10 (#2118) Dec 10 (#2119) Dec 15 (#02-12) 159,600.00 Dec 16 (#2125) Dec 16 (#2134) Dec 16 (#2137) Dec 17 (#2121) Dec 17 (#2129) Dec 17 (#2138) Dec 17 (#2141) Dec 18 (#03-12) 8,400.00 Dec 18 (#2123) Dec 18 (#2128) Dec 18 (2131) Dec 18 (#2127) Dec 18 (2122) Dec 18 (62130) Dec 18 (#2124) Dec 18 (62145) Dec 18 (2132) Dec 18 (#2147) Dec 18 (62133) Dec 18 (2135) Dec 18 (#2146) Dec 18 62136) Dec 18 (2139) Dec 20 82144) Dec 20 62140) Dec 31 SIC'S Cheques Balance CR 210,500.00 CR 260,500.00 12180.00 CR 248,320.00 1680.00 CR 246,610.00 2835.00 CR 243,805.00 4000.00 CR 239,805.00 39500.00 CR 200,305.00 18900.00 CR 181,405.00 1050.00 CR 180,355.00 1000.00 CR 179,355.00 1000.00 CR 178,355.00 3000.00 CR 175,355,00 CR 334.955.00 3600.00 CR 331,355.00 6210.00 CR 325,145.00 885.00 CR 324,260.00 2556.00 CR 321,794.00 1732.00 CR 319.972.00 5213.00 CR 314,759.00 473.00 CR 314,286.00 CR 322,686.00 2225.00 CR 320,461.00 2155.00 CR 318,306.00 2130.00 CR 316,176.00 18-44.00 CR 314,332.00 3007.00 CR 311.325.00 1784.00 CR 309,311.00 1743.00 CR 307,798.00 12600.00 CR 295.198.00 3690.00 CR 291,508.00 12050.00 CR 279.458.00 1712.00 CR 277.746.00 1600.00 CR 276.146.00 320.00 CR 275.826.00 6155.00 CR 269,671.00 5245.00 CR 264,436.00 2000.00 CR 263,426.00 6300.00 CR 256,126.00 125.00 CR 256.001.00