Using a Cash Disbursements Journal form provided by your instructor, use the following transactions to complete a journal for last month. Ensure the entries are in order of occurrence and start with cheque #106. Total all columns at the end of the month.

1. 01 Payment to La Jolla Property Management for rent, $1700
2. 01 Payment to Anderson Janitorial for monthly office cleaning, $850
3. 01 Payment to Office Depot for fax machine paper, $37.89
4. 01 Payment to Pacific Telephone for monthly telephone services, $3857
5. 01 Payment to Pacific Gas Company for monthly gas and electric, $683.84
6. 01 Establish petty cash, $50.00
7. 02 Payment to FedEx for courier services, $55.00
8. 02 Payment to Harris Medical Supply for medical supplies, $75.00
9. 06 Payment to Staples Office Supply for general office supplies, $68.24
10. 12 Payment to City Laundry (uniforms and towels), $125
11. 12 Physician drawing, $1000
12. 15 Payroll Patty J, $175
13. 15 Payroll Andy G, $500
14. 16 Reimburse petty cash, $32.00
15. 17 Physician drawing, $25
16. 25 Payment to World Wide Insurance, $189

30 Payment to Revenue Canada (CPP = $300, EI = $43, Income Tax = $500