Spa-tacular has the following chart of accounts: \begin{tabular}{ll} Assets & Revenue \\ 111 Cash & 411 Spa Services \\ 113 Accounts Receivable (A/R) & 412 Spa Merchandise Sales \\ 115 Allowance for Doubtful Accounts & 413 Sales Discounts \\ 118 Office Supplies & 414 Sales Returns \& Allowances \\ 121 Spa Merchandise Inventory & \\ 131 Spa Supplies & Cost of Goods Sold \\ 133 Prepaid Insurance & 511 Purchases \\ 141 Spa Equipment & 512 Purchases Discount \\ 142 Accum. Deprec. - Spa Equip. & 513 Purchases Returns \& Allowances \\ & 514 Freight-In \\ Liabilities & Expenses \\ 211 Accounts Payable (A/P) & 611 Wages Expense \\ 212 Wages Payable & 612 Rent Expense \\ 231 Sales Tax Payable & 613 Office Supplies Expense \\ & 614 Spa Supplies Expense \\ Owner's Equity & 615 Laundry Expense \\ 311 L. Nash, Capital & 616 Advertising Expense \\ 312 L. Nash, Drawing & 617 Utilities Expense \\ \hline 18 Insurance Expense \end{tabular} e following transactions were completed by Spa-tacular during the month of August. Tax rate on all sales is 6. ug 1 Nash deposited an additional $10,000 in the business' bank account. 1 Paid August rent $1,650, check number 1044. 1 Bought logo merchandise from Giftco $4,100 plus $180 freight; bill number 416 , dated August 1st;;erms 2/10, N/30. 1 Bought bath and beauty products from Spa Magic $3,562 plus $155 freight; bill number 5235 , dated August 1st.; terms 2/10, n/30. 2 Sold spa services on account to the Bryant family $650 (before tax), invoice number 20; terms 2/10,N/45. 2 Paid advertising expense for an August photo ad $455, check number 1045 3 Bought a silk flower arrangement for the salon (Miscellaneous Expense) \$87.90, check number 1046. 3 Paid Spa Magic for their bill 5033, \$2,721 dated June 2, check number 1047. 3 Deposited Tory Ligman's payment on her account, $164. 4 Bought 5 cases of bottled water for clients (Spa Supplies) \$45, check number 1048. 4 Bought a digital camera (Miscellaneous Expense) \$482, check number 1049. 4 Purchased bulk office supplies on account from Office Supplies Warehouse $486, bill number 1417; terms N/30. 5 Deposited a partial payment of $87.50 from Jill Anson on her account. 6 Paid Giftco for their bill no. 316, dated July 5, \$1,309, check number 1050. 7 Deposited 1st week's cash sales: spa merchandise $1,630; spa services $3,350; sales tax collected $398.40. 7 Paid week's wages $1,850, check number 1051. 8 Bought spa accessories from Spa Goods $1,120 plus $110 freight; bill number 387 , dated August 8th; terms 2/10,N/30. 9 Sold spa services to Hunter Condos \$1,294 on account (before tax), invoice number 21 ; terms 2/10, N/45. 10 Deposited Grayson's Lodge payment on their account for \$351 and Hunter Condos payment on their account for $367.47. 11 Paid Golden Spa Supplies for their bill no. 1836, dated July 1, \$490, check number 1052. 11 Paid Giftco for bill number 416 dated August 13t$4,198 (paid in full less applicable discount), check number 1053. 12 Sold spa services to Grayson Lodge $356 (before tax) on account, invoice number 22 ; terms 2/10, N/45 13 Purchased 3 new tanning beds (Spa Equipment) from Superior Equipment $5,685; bill number 1140 , dated August 12th; terms N/30. 14 Deposited 2nd week's cash sales: spa merchandise $1,330; spa services $2,340; sales tax collected $293.60. 14 Paid week's wages $1,853, check number 1054. 15 Nash withdrew cash for personal use $1,500, check number 1055. 16 Paid August telephone bill \$235, check number 1056. 17 Received payment in full from Hunter Condos, Invoice 21 dated August 9, less applicable discount \$1,371.64. 18 Sold spa merchandise on account to Bryant family $375, invoice number 23; terms 2/10, N/45. 18 Paid Superior Equipment for their bill no. 3608, dated July 5, \$420, check number 1057. 20 Bought logo merchandise from Logo Harbor Products $2,451 plus $144.00 freight; bill number 1680 , dated August 20th; terms 2/10,N/30. 21 Paid week's wages $1,847.50 check number 1058. 21 Deposited 3rd weeks cash sales; spa merchandise $2,220; spa services $2,810; sales tax collected $402.40. 22 Paid month's laundry bill \$95, check number 1059. 23 Paid last month's sales tax collected $2,720, check number 1060. 25 Paid on account to Logo Harbor Products, bill number 1680 dated August 20, less applicable discount \$2,545.98, check number 1061. 26 Received payment in full from Grayson Lodge \$384.48 for invoice no. 22. 27 Issued Credit Memo No. 1 to Bryant Family, \$88 for damaged goods and \$7.04 for sales tax. 28 Paid week wages $1,850, check number 1062. 29 Paid August utilities bill \$255 check number 1063. 30 Paid Spa Magic, bill number 5235, in full \$3,717 check number 1064. 30 Received credit memo 95 for damage spa accessories from Spa Goods \$123. 31 Deposited end of month's cash sales: spa merchandise \$2,030; spa services $4,176; sales tax collected $496.48. CASH RECEIPTS JOURNAL Spa-tacular has the following chart of accounts: \begin{tabular}{ll} Assets & Revenue \\ 111 Cash & 411 Spa Services \\ 113 Accounts Receivable (A/R) & 412 Spa Merchandise Sales \\ 115 Allowance for Doubtful Accounts & 413 Sales Discounts \\ 118 Office Supplies & 414 Sales Returns \& Allowances \\ 121 Spa Merchandise Inventory & \\ 131 Spa Supplies & Cost of Goods Sold \\ 133 Prepaid Insurance & 511 Purchases \\ 141 Spa Equipment & 512 Purchases Discount \\ 142 Accum. Deprec. - Spa Equip. & 513 Purchases Returns \& Allowances \\ & 514 Freight-In \\ Liabilities & Expenses \\ 211 Accounts Payable (A/P) & 611 Wages Expense \\ 212 Wages Payable & 612 Rent Expense \\ 231 Sales Tax Payable & 613 Office Supplies Expense \\ & 614 Spa Supplies Expense \\ Owner's Equity & 615 Laundry Expense \\ 311 L. Nash, Capital & 616 Advertising Expense \\ 312 L. Nash, Drawing & 617 Utilities Expense \\ \hline 18 Insurance Expense \end{tabular} e following transactions were completed by Spa-tacular during the month of August. Tax rate on all sales is 6. ug 1 Nash deposited an additional $10,000 in the business' bank account. 1 Paid August rent $1,650, check number 1044. 1 Bought logo merchandise from Giftco $4,100 plus $180 freight; bill number 416 , dated August 1st;;erms 2/10, N/30. 1 Bought bath and beauty products from Spa Magic $3,562 plus $155 freight; bill number 5235 , dated August 1st.; terms 2/10, n/30. 2 Sold spa services on account to the Bryant family $650 (before tax), invoice number 20; terms 2/10,N/45. 2 Paid advertising expense for an August photo ad $455, check number 1045 3 Bought a silk flower arrangement for the salon (Miscellaneous Expense) \$87.90, check number 1046. 3 Paid Spa Magic for their bill 5033, \$2,721 dated June 2, check number 1047. 3 Deposited Tory Ligman's payment on her account, $164. 4 Bought 5 cases of bottled water for clients (Spa Supplies) \$45, check number 1048. 4 Bought a digital camera (Miscellaneous Expense) \$482, check number 1049. 4 Purchased bulk office supplies on account from Office Supplies Warehouse $486, bill number 1417; terms N/30. 5 Deposited a partial payment of $87.50 from Jill Anson on her account. 6 Paid Giftco for their bill no. 316, dated July 5, \$1,309, check number 1050. 7 Deposited 1st week's cash sales: spa merchandise $1,630; spa services $3,350; sales tax collected $398.40. 7 Paid week's wages $1,850, check number 1051. 8 Bought spa accessories from Spa Goods $1,120 plus $110 freight; bill number 387 , dated August 8th; terms 2/10,N/30. 9 Sold spa services to Hunter Condos \$1,294 on account (before tax), invoice number 21 ; terms 2/10, N/45. 10 Deposited Grayson's Lodge payment on their account for \$351 and Hunter Condos payment on their account for $367.47. 11 Paid Golden Spa Supplies for their bill no. 1836, dated July 1, \$490, check number 1052. 11 Paid Giftco for bill number 416 dated August 13t$4,198 (paid in full less applicable discount), check number 1053. 12 Sold spa services to Grayson Lodge $356 (before tax) on account, invoice number 22 ; terms 2/10, N/45 13 Purchased 3 new tanning beds (Spa Equipment) from Superior Equipment $5,685; bill number 1140 , dated August 12th; terms N/30. 14 Deposited 2nd week's cash sales: spa merchandise $1,330; spa services $2,340; sales tax collected $293.60. 14 Paid week's wages $1,853, check number 1054. 15 Nash withdrew cash for personal use $1,500, check number 1055. 16 Paid August telephone bill \$235, check number 1056. 17 Received payment in full from Hunter Condos, Invoice 21 dated August 9, less applicable discount \$1,371.64. 18 Sold spa merchandise on account to Bryant family $375, invoice number 23; terms 2/10, N/45. 18 Paid Superior Equipment for their bill no. 3608, dated July 5, \$420, check number 1057. 20 Bought logo merchandise from Logo Harbor Products $2,451 plus $144.00 freight; bill number 1680 , dated August 20th; terms 2/10,N/30. 21 Paid week's wages $1,847.50 check number 1058. 21 Deposited 3rd weeks cash sales; spa merchandise $2,220; spa services $2,810; sales tax collected $402.40. 22 Paid month's laundry bill \$95, check number 1059. 23 Paid last month's sales tax collected $2,720, check number 1060. 25 Paid on account to Logo Harbor Products, bill number 1680 dated August 20, less applicable discount \$2,545.98, check number 1061. 26 Received payment in full from Grayson Lodge \$384.48 for invoice no. 22. 27 Issued Credit Memo No. 1 to Bryant Family, \$88 for damaged goods and \$7.04 for sales tax. 28 Paid week wages $1,850, check number 1062. 29 Paid August utilities bill \$255 check number 1063. 30 Paid Spa Magic, bill number 5235, in full \$3,717 check number 1064. 30 Received credit memo 95 for damage spa accessories from Spa Goods \$123. 31 Deposited end of month's cash sales: spa merchandise \$2,030; spa services $4,176; sales tax collected $496.48. CASH RECEIPTS JOURNAL