Record the following transactions.The Bank account may be overdrawn at various times. Management has made arrangements for overdraft protection. Continue recording transactions.

September 02 Sold decking to a new customer on invoice #1972: Markville Developments (55441Queen Street, StoneyCreek, Ontario, L5U 3G2, 905-888-7744):

RDR 20,000 feet of roof decking at $2.60 a foot (plus HST) and RDS 15,000 feet of roof decking at $2.00 a foot (plus HST)

Invoice total is $92,660.00. Terms net 30 days.

September 05 Received invoice # 255688 from our freight carrier (All Day Freight Inc. 23 Truck Court, Toronto, Ontario, M1J 3J4, 416-556-1234) for $1,000.00 plus HST, covering the freight on our sale to Markville Developments on September 2. This invoiceshould be charged to account Freight Out

September 05 Create Invoice #1973 to Markville Developments $1,200.00 (plus HST) for the freight on our invoice #1972 dated September 2. Terms net 30 days. Use account#5080 Freight Out Reimbursement.

September 07 Paid invoice #1066 from Steelway Steel Limited, on our cheque #623 dated today. Make sure you use the available credit (Was it calculated correctly? If not, enter the correct amount).

September 09 Purchased new inventory item from our main supplier - Steelway Steel Limited on their invoice#1078, terms net 30 days, for

RDW 10,000 feet Roof Deckingat $3.00 a foot, (plus HST)

This item will have to be added to our inventory system (with a unit of measureof Feet, unit selling price of $3.20.

September 12 Sold decking to a new customer, Your Last Name Farms Inc. for RDW 5,000 feet of roof deckingat $3.20 a foot (plus HST)

Terms net 30.

September 13 Paid Bob Smith $1,900 and Joan Stuart $2,400 salary today; use the next 2 chequenumbers.

September16 Received invoice#25733 dated today from OfficeSupply Inc. for office supplies,

$920.00 plus HST. The usual terms, 2/10 net 30 days apply to this invoice.These supplies will beused in the next three months.

September 16 Paid the August 31, 2023 HST, payable today, on the next cheque,to the Receiver GeneralHST. Use Invoice # HST-Sep2023.

September17 Received the utility bill from Municipal Utilities, dated September 16, 2023 for

$3,000.00 plus HST, for a total of $3,390.00. The bill is due on September 26,2023. Use Invoice #Hydro-Sep2023.

September 17 Received cheque #5604 from Highland Developments Inc., today, in full payment of our invoice #11016.

September 21 Sold decking to Highland Developments Inc., terms 2/10, net 30 RDS 30,000 feet of roof decking at $2.20 per foot (plus HST)

September 24 Purchased from Steelway Steel Limited on their invoice#1098, terms 2/10, net 30.

RDR 5,000 feet of roof decking at $2.50 a foot (plus HST), and RDS 10,000 feet of roof decking at $2.00 a foot (plus HST).

September 26 Issued next cheque to pay Office Supply Inc., for their supplies invoices #25622 and #25733. HINT: you will have to create a credit invoice for any discount and charge it to the prepaid account.

September 27 Paid Bob Smith $1,900 and Joan Stuart $2,400 salary today; use the next 2 chequenumbers.

September29 Issued next cheque to pay invoice#1068 from Steelway Steel Limited.

September 29 Received cheque#5680 from HighlandDevelopments Inc. for $84,637.00 re our invoice #11025. We called Highland about the short payment and were told that goods had been returned to our plant on September 16. Upon further checking, we verified with Bob Smith:

RDS 3,500 feet of roof decking at $2.00 a foot (plus HST)

had been returned to our plant. This item was originally sold on August 27. Create a credit memo (11025-Rtn) dated September 16 to record the return.

September 30 Received cheque #5681 from Highland Developments Inc. for $73,260.00 re our invoice #1975.

September 30 A physicalinventory was taken this afternoon. Bob Smith in his memo noted the following discrepancies:

RDB to be increased by 9,000 Feet RDR to be reduced by 4,500 Feet RDS to be reduced by 4,500 Feet

September 30 The following adjustments are required (use the account Accrued Liabilities whereapplicable):

Depreciation on the following
Building	500.00
Mill Equipment	13,000.00
Furniture & Fixtures	400.00	13,900.00
Expired Insurance during the month		2,000.00
Telephone Expense		3,100.00