Date

April $1$

$1$

$2$ entry

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Transaction

Purchased merchandise on account from Club Fitters. $$12\mathrm{.}000.$ No discount. tep Inv assed

Sold merchandise on account. Invoice No$.301,$ to Fitness Connection. $$6,400.$ The cost of merchandise sold is $$3,840.$

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$1$

Issued Check No$.2201$ for $$10,192$ to Club Fitters in payment of its invoice of March $27$ for $$10,400,$ less a $2\%$ discount. $-208$

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$2$ Received a check for $$10,290$ from First Class Fitness in payment of our invoice of March $27$ for $$10,500,$ less discount.

$2$ Issued Check No$.2202$ for $$4,800$ to Case Insurance as a prepayment of insurance for a $12$ month policy.

$3$ Issued Check No$.2203$ for $$33,200$ to Links Products in payment of its invoice of March $27.$

$3$ Sold merchandise on account, Invoice No$.302,$ to Clubs & More Fitness for $$13,000.$ The cost of merchandise sold is $$7,800.$

$3$ Received a check from C$.$G$.$ Club for $$8,820$ in payment of our invoice of March $27$ for $$9,000$ less discount.

$4$ Issued Check No$.2204$ for $$10\mathrm{.}000$ to Royal Fitness in payment of their invoice of March $28.$

$4$ Received a check for $$4,410$ from My Fitness Shop in payment of our invoice of March $28$ for $$4,500$ less discount.

$5$ Sold merchandise on account, Invoice No$.303,$ to Pure Fitness, $$22,600.$ The cost of merchandise sold is $$13,560.$

$5$ Purchased merchandise on account from Swing Connection, $$22,150.$ No discount.

$6$ Cash sales for April $1-6$ were $$19,000.$ The cost of merchandise sold is $$11,400.$

$8$ Received a check for $$5,880$ from Pure Fitness in payment of our invoice of March $29$ for $$6,000,$ less discount.

$8$ Purchased merchandise on account from Fitness Equipment Products, $$9,000,$ terms $\frac{2}{10},\frac{n}{30}.$

$8$ Sold merchandise on account, Invoice No$.304,$ to My Fitness Shop, $$13,325.$ The cost of merchandise sold is $$7\mathrm{.}995.$

$8$

Received a check for $$7,840$ from King Fitness Club in payment of our invoice of March $30$ for $$8,000,$ less discount.

$9$

Purchased the following on account from Links Products: display $($charge to Store Supplies$),$ $$2,100$; merchandise inventory, $$9,600$; Total $$11,700.$

$9$ Issued Credit Memorandum No$.107$ to My Fitness Shop for merchandise returned on Invoice No$.304$ of April $8,$ $$500.$ The cost of merchandise sold is $$300.$

$10$ Issued Check No$.2205$ for $$125$ to Michael Davis for customer entertainment $($charge to Miscellaneous Selling Expense$).$

$10$ Sold merchandise on account, Invoice No$.305,$ to Fitness House, Inc., $$8,760.$ The cost of merchandise sold is $$5,256.$

$11$ Received Credit Memorandum No$.432$ from Fitness Equipment Products for merchandise returned, $$360.$

$11$ Received a check for $$300$ from Eastwood Supply for return of store supplies that were originally purchased for cash.

$11$ Received a check for $$6,272$ from Fitness Connection in payment of Invoice No$.301$ for $$6,400,$ less discount.

$12$ Received a check for $$12,740$ from Clubs & More in payment of Invoice No$.302$ for $$13,000,$ less discount.

$13$ Issued Check No$.2206$ for $$13,000$ to Payroll for biweekly salaries: sales salaries $$8,000$; office salaries $$5,000.$

$13$

Cash sales for April $8-13$ were $$25,800.$ The cost of merchandise sold is $$15,480.$

$15$ Received a check for $$22\mathrm{.}148$ from Pure Fitness in payment of Invoice No$.303$ for $$22\mathrm{.}600,$ less discount.

$16$ Purchased the following items on account from Club Fitters: merchandise inventory $$4,590$; miscellaneous selling expenses $($display cases$),$ $$57$