The cash payments of European Gift Shop, a retail business, for September and the general ledger accounts used to record these transactions appear below.

INSTRUCTIONS

1. Open the general ledger accounts and enter the balances as of September 1, 2019.
2. Record all payments by check in a cash payments journal. Use 12 as the page number.
3. Record all payments from the petty cash fund on a petty cash analysis sheet with special columns for Delivery Expense and Miscellaneous Expense. Use 12 as the sheet number.
4. Post the individual entries from the Other Accounts Debit section of the cash payments journal to the proper general ledger accounts.
5. Total, prove, and rule the petty cash analysis sheet as of September 30, then record the replenishment of the fund and the final balance on the sheet.
6. Total, prove, and rule the cash payments journal as of September 30.
7. Post the column totals from the cash payments journal to the proper general ledger accounts.

GENERAL LEDGER ACCOUNTS

101 Cash $21,530 Dr. 504 Purchases Discounts

105 Petty Cash Fund 511 Delivery Expense

141 Equipment 43,000 Dr. 611 Interest Expense

201 Notes Payable 1,000 Cr. 614 Miscellaneous Expense

205 Accounts Payable 9,800 Cr. 620 Rent Expense

231 Sales Tax Payable 1,344 Cr. 623 Salaries Expense

302 Fred Lynn, Drawing 626 Telephone Expense

451 Sales Ret. and Allow.

DATE

TRANSACTIONS

Sept.1 Issued Check 401 for $1,344 to remit sales tax to the state tax commission.

2 Issued Check 402 for $1,700 to pay the monthly rent.

4 Issued Check 403 for $100 to establish a petty cash fund. (After journalizing this transaction, be sure to enter it on the first line of the petty cash analysis sheet.)

5 Issued Check 404 for $1,470 to Elegant Glassware, a creditor, in payment of Invoice 6793, dated August 28 ($1,500), less a cash discount ($30).\

6 Paid $12.00 from the petty cash fund for delivery service, Petty Cash Voucher 1.

9 Purchased store equipment for $1,000; issued Check 405.

11 Paid $16 from the petty cash fund for office supplies, Petty Cash Voucher 2 (charge to Miscellaneous Expense).

13 Issued Check 406 for $970 to Taylor Company, a creditor, in payment of Invoice 7925, dated August 15.

14 Issued Check 407 for $425 to a customer as a cash refund for a defective watch that was returned; the original sale was made for cash.

16 Paid $10 from the petty cash fund for a personal withdrawal by Fred Lynn, the owner, Petty Cash Voucher 3.

18 Issued Check 408 for $187 to pay the monthly telephone bill.

21 Issued Check 409 for $833 to African Imports, a creditor, in payment of Invoice 1822, dated September 13 ($850), less a cash discount ($17).

23 Paid $13 from the petty cash fund for postage stamps, Petty Cash Voucher 4 (charge to Miscellaneous Expense).

24 Issued Check 410 for $1,040 to Zachary Corporation in payment of a $1,000 promissory note and interest of $40.

26 Issued Check 411 for $1,240 to Atlantic Ceramics, a creditor, in payment of Invoice 3510, dated August 29.

27 Paid $10 from the petty cash fund for delivery service, Petty Cash Voucher 5.

28 Issued Check 412 for $1,500 to Fred Lynn, the owner, as a withdrawal for personal use.

30 Issued Check 413 for $2,500 to pay the monthly salaries of the employees.

30 Issued Check 414 for $61 to replenish the petty cash fund. (Foot the columns of the petty cash analysis sheet in order to determine the accounts that should be debited and the amounts involved.)

Analyze: What was the amount of total debits to general ledger liability accounts during the month of September?