Record the following transactions in the appropriate special journals or general journal for the month of June. Record and post all transactions in accordance with accounting procedures. Once you have recorded all of the transactions, total the columns in each journal and cross check that they balance before submitting for assessment.

(Note: In each journal, enter transactions in order of transaction date and then in the order they appear in the transaction list below. For example, enter transactions from 12 June before transactions from 15 June and then enter the 12 June transactions in the order they appear in the transaction list below. If an account total or balance returns to zero, enter 0 in the required field, otherwise leave the field blank.)

June 1

Paid, The Professionals, $2,165for rent expense for the month of June, cheque # 001001.

June 2

Paid, Italian Store, $933cheque # 001002, in payment for invoice # 19265.

June 3

Paid employee, Sam Conti, $1,187cheque # 001003.Gross wages are $1,396less PAYG withholding tax $209.

June 3

Deposited $2,505at the Community Bank.The deposit represents cash sales for the week.

June 4

Paid, Foodmart Wholesalers, $989cheque #001004, for invoice #27369.

June 4

Paid, Fresh Food Markets, $304cheque #001005, for prompt payment of invoice #4182 less discount.

June 5

Purchased $580of fresh food supplies from Fresh Food Markets, invoice # 4346 on terms 5/10, N30.

June 10

Deposited $3,632at the Community Bank.$3,332was for weekly cash sales and a cheque from Princess May Theatre amounting to $300.

June 10

Invoiced Fremantle Port Authority, invoice #4221, $385, for the delivery of 20 pizzas and 20 bottles of soft drink.Invoice includes $10delivery charge.Credit terms N30.

June 11

Paid, Fresh Food Markets $551, cheque #001006, for prompt payment of invoice #4346 less discount.

June 12

Purchased $4,230for fresh food supplies from Foodmart Wholesalers, invoice #28488, terms N30.

June 13

Received invoice #7789 from Westside Packaging Co, for 10,000 pizza boxes.The invoice totalled $5,044,and includes freight expense of $59. Credit terms N30.

June 15

Invoiced Angel Sailors Club, invoice #4222, $2,170, including $9delivery charge, for 80 family size pizzas, terms 10/10, N30.

June 15

Received an adjustment note #28498 from Foodmart Wholesalers amounting to $327.A 10kg bag of flour was returned because it contained weevils.

June 17

Deposited $4,330at the Community Bank.$3,910was for weekly cash sales and a cheque from Port City Motors amounting to $420.

June 17

Paid employee, Sam Conti, $1,187cheque # 001007.Gross wages are $1,396less PAYG withholding tax $209.

June 17

Paid Australian Super, $258for superannuation payable, cheque #001008.

June 24

Deposited $6,089at the Community Bank.$4,136was for weekly cash sales and cheque for $1,953from Angel Sailors Club for prompt payment.

June 24

Purchased $5,381, invoice #19356, of fresh food supplies from Italian Store.The invoice includes a freight charge of $22.Credit terms N15.

June 24

Received invoice #111177 from Western Power amounting to $469for electricity supply for the period 21/04 to 23/06 and paid with cheque #001009.

June 25

Invoiced Princess May Theatre, invoice #4223, $266, including $11delivery charge, for the delivery of 20 small pizzas and 10 bottles of soft drink, terms N30.

June 27

The owner, Mario Italiano, cashed a cheque #001010 for $3,420for personal use.

June 30

Deposited $3,134at the Community Bank for cash sales for the week.

June 30

Received invoice #1221 from Pakenham St Service Station amounting to $329for fuel purchases for the month of June and immediately paid the account with cheque #001011.

June 30

Received invoice #289467 from Telstra amounting to $312for monthly line rental and phone calls.