Transaction Number ~ May 2023 Transactions for ARC Photography

~ 1 Purchase Invoice: New office supplies $250.00 plus HST. Supplies were purchased from Henrys Camera Store.

2 Cheque Copy: Made the monthly payment for rental of the office. The amount is $2,300.00. Ignore HST.

3 Purchase Invoice: Purchased a new camera on account from Henrys Camera Store. The cost was $3,500.00 plus HST.

4 Cheque Copy: $500.00 was sent to Henrys Camera Store for partial payment on account.

5 Cheque Copy: An advertisement in the Mississauga News. The cost was $450.00 plus HST. Paid Cash.

6 Sales Invoice: Performed photography services for the executive team at MLSE. Charged MLSE $4,000.00, plus HST.

7 Cheque Copy: You withdrew $1,000.00 of company funds to buy an Apple iPad for your friends birthday.

8 Cash sales for the first two weeks amounted to $4,447.00, plus HST.

9 Cheque Copy: Sent a cheque to the C.R.A to pay the amount owing for Aprils H.S.T. In April, H.S.T. Payable had a credit balance of $2,747.24 and HST Recoverable had a debit balance of $1,307.89.

10 Purchase Invoice: Received an invoice from Bell Canada for the monthly phone service for $250.00, plus HST.

11 Bank Debit Memo: Bank charges for the month amounted to $30.00. These were paid immediately.

12 Purchase Invoice: Had an oil change done on the company van at Garys Garage. The amount was $120.00 Plus HST.

13 Cash sales for the last two weeks of December amounted to $6,590.00, plus HST.

14 Cheque Copy: Paid wages to employees in the amount of $6,000.

15 Cheque Copy: Paid $2,000.00 toward the bank loan

Record these transactions for the month of May 2023 in the journal.