the transactions for Sipping Slurpees during April are listed below.

Note: All amounts are GST-inclusive where applicable.

Credit sales are made on credit terms of 2/10, n/30

Round all amounts to the nearest dollar.

Date

Details

1.

April 1

Purchased a delivery van for $33,000 from Howard Autos on credit.

Terms are n/60. Invoice number 15448.

2.

April 1

Paid insurance for 5 months in advance - $2,200 - chq 41.

3.

April 1

Paid Fantastic Flavours Pty Ltd in full for outstanding account

balance at 1st April - no discounts applicable - chq 42.

4.

April 2

Sold 10 Slurpee 3000 machines for cash - $6,050.

5.

April 6

Purchased office supplies for cash - $330- chq 43.

6.

April 9

Received amount owed by Beverley's Beverage Bar for March

invoices less the discount.

7.

April 9

Paid fortnightly wages of $1,760 - chq 44.

($1,383 relates to April wages; $377 relates to the wages accrued

for March )

8.

April 12

Received payment from J. Smith for part of the April balance -

$2,140. There was no discount allowed.

9.

April 14

Purchased 15 Super Slurpee machines from Fantastic Flavours Pty

Ltd for $10,395. Terms 3/10, n/30, Inv. 5430.

10. April 15

Sold 17 Slurpee 3000 machines to Beverley's Beverage Bar for

$10,285, Inv. 4564

11. April 16

Invoiced Beverley's Beverage Bar for slurpee training, Inv. 4565 for

$3,300.

12. April 16

The owner withdrew cash of $3,250 - chq 45.

13. April 20

Paid the 1st April amount owing to Delicious Drinks Pty Ltd with chq

46. No discounts were applicable.

14. April 22

Paid electricity and gas bill, $390 - chq 47.

15. April 23

Paid fortnightly wages of $1,760 - chq 48.

16. April 23

Paid superannuateon contributions owing from March of $756 - chq

49

17. April 24

Received payment from Beverley's Beverage Bar for invoice 4564,

less the applicable discount.

18. April 26

Sold to J. Smith, 10 Super Slurpee machines - $9,350, inv. 4566.

19. April 26

Purchased 20 Slurpee 3000 slurpee machines from Delicious

Drinks Pty Ltd for $7084. Terms 2/10, n/30, inv. 1389

20. April 30