SESSION DATE $$ AUGUST $7,2025$

Cheque Purchase Invoice #PFU$-4877$ Dated August $2/25$

From Places For Us$,$ $$1800$ plus $$234$ HST for monthly rent. Invoice total $$2034$

paid by cheque #$3421.$ Terms: payable on first day of each month.

Purchase Invoice #BC$-10116$ Dated August $2/25$

From Bell Canada, $$145$ plus $$18\mathrm{.}85$ HST for monthly telephone and Internet

service. Invoice total $$163\mathrm{.}85.$ Terms: net $15.$ Create new Group account

$2140$ A$/$P $-$ Bell Canada.

Purchase Invoice #WD$-2919$ Dated August $4/25$

From Wearable Designs, $$210$ plus $$27\mathrm{.}30$ HST for new store uniform T$-$shirts for

volunteer sales staff. Invoice total $$237\mathrm{.}30$ due in $30$ days.

Memo #$1$ Dated August $4/25$

From Fischer: Give T$-$shirts to volunteer sales staff. Cost of T$-$shirts given out is

$$210.$ Reduce T$-$shirt asset account and charge the cost to Miscellaneous

Expenses account.

Cash Purchase Invoice #PI$-2168$ Dated August $6/25$

From Picture It$,$ $$110$ plus $$14\mathrm{.}30$ HST for printing large poster to place in store

window to solicit Halloween costumes and other donations. Invoice total $$124\mathrm{.}30$

paid from Cash on Hand.

$1$

$2$

$3$

$4$

$5$

NOTES

The HST rate in Ontario is

$13$ percent.

HST is applied to rent for

commercial property but not for

residential property.

SESSION DATE $$ AUGUST $14,2025$

Purchase Invoice #KS$-9493$ Dated August $8/25$

From Kids Stuff, $$900$ plus $$45$ GST for children$$s clothing from store liquidation

sale. Invoice total $$945.$ Terms: net $20$ days.

Purchase Invoice #KIM$-10990$ Dated August $8/25$

From Kids In Motion, $$1100$ plus $$143$ HST for toys that were returned and

strollers that were discontinued styles or slightly marked floor models. Invoice

total $$1243.$ Terms: net $30$ days.

Cash Purchase Invoice #LT$-4632$ Dated August $10/25$

From Loonie$-$Toonies, $$150$ plus $$19\mathrm{.}50$ HST for holiday decorations for store.

Invoice total $$169\mathrm{.}50.$ Paid from Cash on Hand. $($Debit Other Supplies account.$)$

B

$9$

SESSION DATE $$ AUGUST $21,2025$

Funds Raised Form #FR$-25-08$ Dated August $16/25$

Received $$3000$ in donations to purchase new computer for store. Amount

deposited to Bank: Love It Again.

Purchase Invoice #DC$-5306$ Dated August $17/25$

From Data Connections, $$2600$ plus $$338$ HST for new computer with

point$-$of$-$sale software. Invoice total $$2938.$ Terms: net $25$ days. Create new

account $2420$ A$/$P $-$ Data Connections.

Cheque Purchase Invoice #P$-44982$ Dated August $17/25$

From Pizzaz, $$650$ plus $$84\mathrm{.}50$ HST to repair and repaint store sign $$ replace the

word Love with heart logo$.$ Invoice total $$734\mathrm{.}50$ paid by cheque #$3423.$

SESSION DATE $$ AUGUST $28,2025$

Cash Purchase Invoice #PH$-9976$ Dated August $24/25$

From Pizza House, $$320$ plus $$41\mathrm{.}60$ HST for pizza and soft drinks to show

appreciation to volunteers. Invoice total $$361\mathrm{.}60.$ Paid from Cash on Hand.

$7$

$8$

No: $3422$

TD$-$CT

$2544$ Yonge St$.$

Toronto, ON M$4$P $1$A$6$

No: $3422$

Pay to the order of $

$/100$ Dollars

Re:

$2$

Y

$0$

Y

$2$

Y

$5$

Y

$0$

M

$8$

M

$1$

D

$2$

D$$

Date

$5499388342203544$

$4-$A Charity Blvd$.$

Toronto, ON

M$4$G $2$T$2$

Bell Canada

pay invoice # BC$-10116$ $$163\mathrm{.}85$

$$ One hundred sixty$-$three dollars $85$

$163\mathrm{.}85$

August $12,2025$

$10$

$11$

$12$

$13$

$6$

SOU RCE DOCU M ENTS FOR CHAPTER $44-2$

NOTES

Charge pizza purchase to

Miscellaneous Expenses.

NOTES

Children$$s clothing and

books are not subject to HST; GST

at $5\%$ only applies to sales and

purchases of these items.

Payment Cheque #$3424$ Dated August $26/25$

To Wearable Designs, $$576\mathrm{.}30$ in payment of account. Reference invoices

#WD$-2919$ and #WD$-1813.$

Bank Debit Memo #HB$-3881$ Dated August $28/25$

From Heartfelt Bank, $$45\mathrm{.}50$ in bank charges for cheques and statement

preparation. Create new Group account $5010$ Bank Charges.

Bank Debit Memo #HB$-3996$ Dated August $28/25$

From Heartfelt Bank, $$4200$ for payroll, including all payroll expenses, to pay

store manager Jeremy Fischer wages for one month.

SESSION DATE $$ AUGUST $31,2025$

B

$17$

Memo #$2$ Dated August $31/25$

From Fischer: Deposited $$18200$ from Cash on Hand $($receipts from sales$)$ to

Bank: Love It Again.

Payment Cheque #$3425$ Dated August $31/25$

To Kids Stuff, $$1849$ in full payment of account. Reference invoices #KS$-9493$

and #KS$-6279.$

SESSION DATE $$ SEPTEMBER $15,2025$

Cheque Purchase Invoice #PFU$-9328$ Dated September $1/25$

From Places For Us$,$ $$1800$ plus $$234$ HST for monthly rent. Invoice total $$2034$

paid by cheque #$3426.$ Terms: payable on first day of each month.

$16$

TotalSignature:

Description

SALES SUMMARY FORM:

Date:

Comment:

Amount

FR$-25-09$

Sales of donated items

Sales of purchased clothing & books

Sales of other purchased items

GST on books and clothing sold

HST on sales of other purchased items

$$4200\mathrm{.}00$

$4300\mathrm{.}00$

$8680\mathrm{.}00$

$215\mathrm{.}00$

$1128\mathrm{.}40$

$$18523\mathrm{.}40$

Summary of cash receipts

sales in August $2025$

Received in cash by August $31,2025$

August $31,2025$

$4-$A Charity Blvd$.$

Toronto, ON

M$4$G $2$T$2$

$18$

$19$

$20$

$14$

$15$

SOU RCE DOCU M ENTS FOR CHAPTER $44-3$

NOTES

Sage $50$ displays an advisor

message about preparing for year

end when you change the date to

August $31$SESSION DATE $$ AUGUST $7,2025$

Cheque Purchase Invoice #PFU$-4877$ Dated August $2/25$

From Places For Us$,$ $$1800$ plus $$234$ HST for monthly rent. Invoice total $$2034$

paid by cheque #$3421.$ Terms: payable on first day of each month.

Purchase Invoice #BC$-10116$ Dated August $2/25$

From Bell Canada, $$145$ plus $$18\mathrm{.}85$ HST for monthly telephone and Internet

service. Invoice total $$163\mathrm{.}85.$ Terms: net $15.$ Create new Group account

$2140$ A$/$P $-$ Bell Canada.

Purchase Invoice #WD$-2919$ Dated August $4/25$

From Wearable Designs, $$210$ plus $$27\mathrm{.}30$ HST for new store uniform T$-$shirts for

volunteer sales staff. Invoice total $$237\mathrm{.}30$ due in $30$ days.

Memo #$1$ Dated August $4/25$

From Fischer: Give T$-$shirts to volunteer sales staff. Cost of T$-$shirts given out is

$$210.$ Reduce T$-$shirt asset account and charge the cost to Miscellaneous

Expenses account.

Cash Purchase Invoice #PI$-2168$ Dated August $6/25$

From Picture It$,$ $$110$ plus $$14\mathrm{.}30$ HST for printing large poster to place in store

window to solicit Halloween costumes and other donations. Invoice total $$124\mathrm{.}30$

paid from Cash on Hand.

$1$

$2$

$3$

$4$

$5$

NOTES

The HST rate in Ontario is

$13$ percent.

HST is applied to rent for

commercial property but not for

residential property.

SESSION DATE $$ AUGUST $14,2025$

Purchase Invoice #KS$-9493$ Dated August $8/25$

From Kids Stuff, $$900$ plus $$45$ GST for children$$s clothing from store liquidation

sale. Invoice total $$945.$ Terms: net $20$ days.

Purchase Invoice #KIM$-10990$ Dated August $8/25$

From Kids In Motion, $$1100$ plus $$143$ HST for toys that were returned and

strollers that were discontinued styles or slightly marked floor models. Invoice

total $$1243.$ Terms: net $30$ days.

Cash Purchase Invoice #LT$-4632$ Dated August $10/25$

From Loonie$-$Toonies, $$150$ plus $$19\mathrm{.}50$ HST for holiday decorations for store.

Invoice total $$169\mathrm{.}50.$ Paid from Cash on Hand. $($Debit Other Supplies account.$)$

B

$9$

SESSION DATE $$ AUGUST $21,2025$

Funds Raised Form #FR$-25-08$ Dated August $16/25$

Received $$3000$ in donations to