Analyze each of the preceding source documents and prepare journal entries using this information only.

a) Invoice 4765

George's Machinery
8338 Exchange Trail
Victoria, British Columbia
C3Y 5S4

Date:	April 3, 2014
Invoice No.:	4765

Customer:
Binarium Inc.
1119 77 Street
Victoria, British Columbia
M1S 4N1

Rep:	Susan Huang
PO No.:	3110

Qty	Description	Unit Price	Total
1	Machinery as ordered on April 2, 2014. Estimated useful life : 10 years. Estimated residual value : $960.	$18,000	$18,000
		Sub-Total:	$18,000
		Freight:	0
		Total:	$18,000

b) Purchase Order 4222

Binarium Inc.
1119 77 Street
Victoria, British Columbia
M1S 4N1

Date:	April 10, 2014
PO No.:	4222

Vendor:
BeamerCo
14299 36 Street
Victoria, British Columbia
M4E 9G9

Ship To:
Binarium Inc.
1119 77 Street
Victoria, British Columbia
M1S 4N1

Item No.	Ordered	Description	Unit Price	Total
SR32	120	Product training to begin on May 1, 2014, per hour	$82	$9,840
			Sub-Total:	$9,840
			Shipping:	0
			Total:	$9,840

c) Victoria Hydro Bill

Victoria Hydro
1887 Elm Road
Victoria, British Columbia
M3V 7G8

Customer Name:	Binarium Inc.
Account No.:	975173
Service Period:	01/Apr - 22/Apr
Invoice Date:	April 22, 2014

Previous Charges
Previous balance forward	$500
Payment on March 31	$-500
Total previous charges		$0
Current Charges
Water and sewage	$200
Natural Gas	$100
Electricity	$300
Total current charges		$600
	Amount Due:	$600

 

d) Receipt 9799

Binarium Inc.
1119 77 Street
Victoria, British Columbia
M1S 4N1

Date:	April 26, 2014
Receipt No.:	9799

Customer:
ABC Co
10289 50 Avenue
Victoria, British Columbia
F1X 1D7

Rep:	Bonnie Northrup

Qty	Description	Unit Price	Total
	Balance forward		$0
1	Invoice #7522 (on April 7, 2014)	$5,904	$5,904
		Total:	$5,904
		Paid:	$5,904
		Balance Due:	$0

Answer rating: 100% (QA)

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