You have been hired as a Junior Accountant to work for Plants from Paradise (Plants) a garden center in the city of Victoria, BC. Your role reports directly to Plants' Controller Miranda Cornell. Each week you are emailed a series of tasks that are Miranda has aligned to match your current accounting class schedule. Each week tasks are laid out for you to assist Miranda in both operations and accounting decision making. Miranda is hoping to help you see the broader application that accounting has on operating a business and hopes that the weekly tasks help to identify how accounting impacts operations.

Plants from Paradise reports under ASPE and has a December 31, 2021, year-end. All work that you are preparing is for their financial statements dated as such.

Record Accounts Receivable journal entries

Background: Miranda provided you a stack of invoices and the following note:

Hint: invoices include a GST component, please include the tax amount in aggregate entry amounts for simplicity, we will discuss GST impacts in future chapters! Please remember that we are still using the perpetual inventory system.

1. Invoice #21-076 (cost of goods sold $1,000, plants)
2. Invoice #21-077 (cost of goods sold plants $399.98, Soil $125)
3. Invoice #21-078 (cost of goods sold $89.99, plants)
4. Invoice #21-080 (cost of goods sold $625 soil, $2,500 plants)
5. Received payment for invoice #21-076 in cash, on December 30, 2021
6. invoices:
7. Plants from Paradise December 22, 2021
   Victoria
   BC
   250 - 555-5858
   Bill To:
   Larry
   Larry's Landscaping
   Victoria
   BC
   250 - 888-8989
   DESCRIPTION AMOUNT
   Plant Order $ 5,179.99
   Soil Order $ 1,250.00
   Delivery $ 99.98
   Total $ 6,529.97
   THANK YOU FOR YOUR BUSINESS!
   Invoice #21-080
   Plants from Paradise December 20, 2021
   Victoria
   BC
   250 - 555-5858
   Bill To:
   Larry
   Larry's Landscaping
   Victoria
   BC
   250 - 888-8989
   DESCRIPTION AMOUNT
   Plant Order $ 179.99
   Delivery $ 49.99
   Total $ 229.98
   THANK YOU FOR YOUR BUSINESS!
   Invoice #21-078
   Page 2 of 4
   Plants from Paradise December 15, 2021
   Victoria
   BC
   250 - 555-5858
   Bill To:
   Billy Jean
   Billy Jean's Pond Co
   Victoria
   BC
   250 - 888-8999
   DESCRIPTION AMOUNT
   Soil Order $ 250.00
   Plant order $ 799.00
   Total $ 1,049.00
   THANK YOU FOR YOUR BUSINESS!
   Invoice #21-077
   Page 3 of 4
   Plants from Paradise December 15, 2021
   Victoria
   BC
   250 - 555-5858
   Bill To:
   Larry
   Larry's Landscaping
   Victoria
   BC
   250 - 888-8989
   DESCRIPTION AMOUNT
   Plants Order $ 2,000.00
   Delivery $ 49.99
   Total $ 2,049.99
   THANK YOU FOR YOUR BUSINESS!
   Invoice #21-076
   Page 4 of 4

Relevant Accounts:

1000	Cash	3010	Sales Revenue – Soil
1010	Accounts Receivable	3020	Sales Revenue – Delivery
1015	Allowance for Doubtful Accounts	4000	Accounts Payable
1020	Interest Receivable	5000	Cost of Goods Sold
1030	Inventory - Plants	5010	Sales Discounts Expense
1040	Inventory - Soil	5040	Bad Debt Expense
3000	Sales Revenue – Plants	5050	Salaries Expense

Journal Entry Template: note – please record each transaction separately

Entry #	Date	Description	Account Number	Account Name	Debit or Credit	Amount