The following transactions will be recorded on the books of Mertaug Company of Brantford, ON. 1. Set up a Purchase Journal using headings shown in Figure 6.7. 2. Set up a Cash Payments Journal using headings shown in Figure 6.9. The next cheque to be issued is #123. 3. Record the following transactions appropriately. Account for 13%HST as indicated in each transaction. 20-July 3 Bought merchandise from Appleton Co., \$500 plus HST; Invoice #212 dated July 2 ; terms net 10 days. 3 Received invoice from Levi Suppliers for the purchase of office supplies, \$110, and warehouse supplies, \$190; Invoice #190 dated July 3 ; terms net 30 days. Add HST. 5 Bought furniture for office, $1,200+HST, from Winner Warehouse, Invoice #63 dated July 3 ; terms net 10 days. 12 Issued cheque to Appleton Co. in full payment of Invoice #212 dated July 2. 13 Paid in full to Levi Suppliers for Invoice #190 dated July 3. 14 Received Invoice #41 dated July 13 from Lex Copy Centre for $90+ HST for advertising material; terms net 10 days. 14 Bought merchandise, $680 + HST from Appleton Co.; Invoice #234 dated July 13; terms net 10 days. 15 Issued cheque to Winner Warehouse in full payment of the July 3 invoice. 16 Bought one-year insurance policy from Young Insurance Co. The premium was $175 (exempt from taxes). Paid by cheque. 19 Bought new filing cabinet, $525 + HST from Winner Warehouse; Invoice #79 dated July 17 ; terms net 30 days. 20 Bought merchandise from Daigle Co., $920+ HST. Paid by cheque. 23 Paid Lex Copy Centre for full amount owing on Invoice #41. 23 Paid Appleton Co. in full for Invoice #234 dated July 13. 28 Made partial payment on Invoice #79 from Winner Warehouse, $300. 29 Paid electricity bill, $122+ HST. 4. Total, balance, and rule the journals. (No posting is required.) PURCHASE JOURNAL CASH PAYMENTS JOURNAL Page