TV Ungu a 6. The following transactions were completed during September for U Save Supermart, a non- VAT registered company. Analyze and journalize using the Purchases Journals, Cash Disbursements Journal and General Journal. Assume all payments are made by checks and that cash purchases are recorded immediately in the cash disbursements journal. Make postings to the subsidiary ledgers and to the ledger of accounts payable. Reconcile the balances of the subsidiary ledgers to the control account. The company is using the perpetual method. Oct. 6 Purchased from Cebu Fresh Goods sea foods worth P10,080. Terms: 2/5, 1/15. Invoice No. 1096. Cash Voucher No. 91 for a 50% down payment. 9 Bought a set of furniture from Executive Furnishings P16,800. Terms: P5,000 down, balance n/30. Inv. No. 211. Cash Voucher No. 92. 10 Returned P1,680 worth of goods to Cebu Fresh Goods and received Credit Memo No. 403 12 Received credit memo no. 337 from Executive Furnishing for an allowance of P616 on a defective chair. 14 Made a full payment to Cebu Fresh Goods. Cash Voucher No. 93. 15 Bought goods from Bangkok Fruits with a list price of P6,160 less a 10% trade discount Terms: P1,500 down, balance n/10. Invoice No. 476; Cash Voucher no. 94. 22 Cash purchases from Seaside Market of merchandise worth P4,480. Invoice No. 690. Cash Voucher no. 95. 25 Issued a 30-day, 18% note in place of the account which is now due to Bangkok Fruits. 26 Joe Dizon, the owner, withdrew merchandise for personal use with a cost price of P1,250 and a sales price of P2,500. 27 Paid freight on merchandise sold, P560. Cash Voucher No. 96. 28 Ordered goods worth P14,168 from Purefoods. Terms: 2/5, 1/10,n/30. Invoice No. 3062. 29 Received the goods ordered from Purefoods and paid for the freight of P1,344. 31 Paid Purefoods half of the amount that is due. Cash Voucher No. 97. Use the following headings. PURCHASES JOURNAL Merchandise Accounts Payable Date Suppliers Invoice No Inventory Credit Debit CASH DISBURSEMENTS JOURNAL Check Cash Mdse. Invty Accts. Payble Sales Ret Payee Sundry No. Credit Debit Debit Debit Accounts Debit 7. Using Exercise 6, make entries again in the special journals from October 6 to October 25 but assume the business is VAT-registered. List price is still exclusive of VAT. 282 Date Credit