Take note of the following supplementary information:

• Cheque no. 390 was issued six months ago and needs to be cancelled, as it is stale. The amount had initially been paid to Brand Republic for online marketing.
• Shades paid for repairs done for them on the previous day via a direct deposit to the business.
• Cheque no. 461 was correctly recorded in the cash payments journal.
• G Grey settled his outstanding account through a direct deposit to the business on 10 April.
• Cheque no. 463 should only have been debited once on the bank account.
• Watchdog Security, who provides the business with security services, was paid via a monthly debit order.
• Deposit no. 574 on 20 April was incorrectly recorded in the cash receipts journal.
• Cheque no. 0984 was not written out by the business, and should have been debited to a different account.
• The monthly telephone bill was paid to Get Wired by debit order.
• A cheque received from F Baggins for payment of his outstanding account, which had originally been deposited as deposit no. 573, was returned by the bank due to insufficient funds.

Cash journals

Cash receipts journal of Sun-Eaze April CRJ1																														CRJ4
Day	Doc no.		Details	Fol.	Analysis of receipts				Bank				Debtors control		Sales				VAT output				Sundries							Cost of sales
																							Amount			Details		Fol.	Dep no.
1	CR317		S Gamgee		5 328		06						5 328	06
1	Inv306		Cash		8 718		62		14 046		68				7 581		41		1 137		21								572	4 738		38
12	Inv307		F Baggins		15 499		78		15 499		78								2 021		71		13 478		07	Repairs income			573
19	CR318		P Took		8 234		26		8 234		26		8 234	26															574
27	Inv308		Pippins Optics		4 843		68		4 843		68								631		78		4 211		90	Commission received			575
30	Inv309		Cash		5 812		42		5 812		42				5 054		28		758		14								576	3 158		93
Cash payments journal of Sun-Eaze April																CPJ4
Date		Doc no.	Name of payee			Fol.		Bank				Creditors control			Trading Inventory					VAT input				Sundries
																								Amount			Details				Fol.
1		459	Tint Supplies					20 068		70		20 068		70
3		460	Plastics Warehouse					15 051		50					13 088			26		1 963		24
5		461	The Write Way					2 174		10										283		58		1 890		52	Stationery
8		462	Hyde Away					23 413		46		23 413		46
11		463	The Way I See It					28 430		62					24 722			28		3 708		34
17		464	Cape Motor Spares					10 034		34										1 308		83		8 725		51	Repairs and maintenance
22		465	Urban Fitters					18 396		28					15 996			77		2 399		51
24		466	T&C Attorneys					8 361		94										1 090		69		7 271		25	Legal fees
28		467	Frame It					10 034		34		10 034		34
31		468	Micro Fibre Depot					31 273		68					27 194			50		4 079		18

Question 1

Complete the cash receipts and cash payments journals with information noted in the bank reconciliation statement, bank statement, and supplementary information.

Note: The transactions currently recorded in the cash journals need not be included in the journals below only record any additional transactions. However, use the transactions above to calculate the totals of the journal columns. The rand symbol (R) is not required. The folio, analysis of receipt, and cost of sales columns may be ignored.

Cash receipts journal of Sun-Eaze April

Date	Doc no.	Details	Bank	Debtors control	Sales	VAT output	Sundries
							Amount	Details
Transactions in the original journals apply but do not have to be re-included here

Cash payments journal of Sun-Eaze - April

Date	Doc no.	Name of payee	Bank	Creditors control	Trading stock	VAT input	Sundries
							Amount	Details
Transactions in the original journals apply but do not have to be re-included here