Sales Invoice #$8133$ Dated Oct. $2,2026$

To Climate Training, $$5300$ plus $$795$ HST$,$ for two day "Carbon drawdown$$ workshop for management,

including training material Invoice total $$6095$ Terms $2/10,$ n$/20.$

Allow client to exceed the credit limit$.$

Credit Card Purchase Invoice # TS$-2832$ Dated Oct. $4,2026$

From Timely Signs, $$400,$ including HST $($$$347\mathrm{.}83+$ HST $$52\mathrm{.}17)$ to design and copy advertising

brochures. Paid by ECO All.

Payment Cheque #$1275$ Dated Oct. $5,2026$

To Bell Aliant, $$60$ partial payment of account. Reference invoice #BA$-21187.$

Sales Invoice #$8134$ Dated Oct. $6,2026$

To Rodeo, $$820$ plus $$123$ HST for $30$ training materials for upcoming workshops. Invoice total $$943.$

Terms $2/10,$ net $20.$

Memo #$1$ Dated Oct. $7,2026$

Prepare an adjusting entry for training material used in workshops and sold to clients. The value of training

material remaining in the storeroom is now $$1100.$

Cash Purchase Invoice # SR$-1369$ Dated Oct. $7,2026$

From Software Rescue Inc., $$484,$ plus $$72\mathrm{.}60$ HST for restoring contents of hard disk drive after computer

crash. Purchase invoice total $$556\mathrm{.}60$ paid by cheque #$1276.$ Use Quick Add for the new supplier. Create

new Group expense account $5100$ Computer Maintenance.

Cash Receipt #$97$ Dated Oct. $8,2026$

From Rodeo, cheque #$3199$ for $$2,724\mathrm{.}14$ in full payment of account including $$18\mathrm{.}86$ discount for early

payment. Reference invoices #$8128$ and $8134.$

$12.$ Change the session date to October $15,2026.$ Enter the following transactions:

Bank Debit Memo #ACU$-77386$ Dated Oct. $9,2026$

From Alert Credit Union, pre$-$authorized bi$-$weekly payroll for Climate Mitigation.

Wages and Payroll Expenses $$2,000\mathrm{.}00$

Payroll service fees $60\mathrm{.}00$

HST paid on payroll services $7\mathrm{.}80$

Total withdrawal $$2067\mathrm{.}80$

Create new Group expense account $5290$ Wages and Payroll Expenses

Cash Receipt #$98$ Dated Oct. $10,2026$

From Climate Training, cheque #$139$ for $$5,973\mathrm{.}10$ payment of account, including $$121\mathrm{.}90$ discount for

early payment. Reference invoice #$8133$ and Memo #$2.$

Purchase Invoice #MD$-5001$ Dated Oct. $11,2026$

From Modern Data, $$200$ plus $$30$ HST$,$ for purchase and installment of new Heat Cartridge

to upgrade computer system. Invoice total $$230.$ Terms net $30.$

Memo #$2$

Bank Memo #ACU$-7111$ Dated Oct. $12,2026$

From Alert Credit Union, $$5973\mathrm{.}10$ for NSF cheque from Climate Training. Reference invoice #$8133$ and

cheque #$139.$ Climate Training has been notified of the unpaid account.