journalize

Sales Invoice \#8133 Dated Oct. 2, 2025 To Environment Training, \$5 100 plus $765 HST, for two day "Carbon drawdown" workshop for management, including training material Invoice total $5865 Terms 2/10, n/20. Allow client to exceed the credit limit. Credit Card Purchase Invoice \# CS-2832 Dated Oct. 4, 2025 From Clear Signs, $460, including HST (\$347.83+ HST \$52.17) to design and copy advertising brochures. Paid by Buy All. Payment Cheque \#1275 Dated Oct. 5, 2025 To Bell Aliant, $70 partial payment of account. Reference invoice \#BA-21187. Sales Invoice \#8134 Dated Oct. 6, 2025 To Codco, $820 plus $123HST for 30 training materials for upcoming workshops. Invoice total $943. Terms 2/10, net 20 . Memo \#1 Dated Memo \#1 Dated Oct. 7, 2025 Prepare an adjusting entry for training material used in workshops and sold to clients. The value of training material remaining in the storeroom is now $1 200. Cash Purchase Invoice \# DR-1369 Dated Oct. 7, 2025 From Data Rescue Inc., \$466, plus $69.90 HST for restoring contents of hard disk drive after computer crash. Purchase invoice total $535.90 paid by cheque \#1276. Use Quick Add for the new supplier. Create new Group expense account 5100 Computer Maintenance. Cash Receipt \#97 Dated Oct. 8, 2025 From Codco, cheque #3199 for $2,424.14 in full payment of account including $18.86 discount for early payment. Reference invoices #8128 and 8134. 13. Change the session date to October 15, 2025. Enter the following 3. Change the session date to October 15, 2025. Enter the following transactions: Bank Debit Memo \#FCU-77386 Dated Oct. 9, 2025 From Fair Credit Union, pre-authorized bi-weekly payroll for Environment Service. Wages and Payroll Expenses $4,000 Payroll service fees 70 HST paid on payroll services 10.50 Total withdrawal $4,080. 50 Create new Group expense account 5290 Wages and Payroll Expenses Cash Receipt \#98 Dated Oct. 10, 2025 From Environment Training, cheque #139 for $5,747.70 payment of account, including $117.30 discount for early payment. Reference invoice \#8133 and Memo \#2. Purchase Invoice \#LD-5001 Dated Oct. 11, 2025 From Laser Data, \$200 plus $30 HST, for purchase and installment of new Cash Receipt \#98 Dated Oct. 10, 2025 From Environment Training, cheque #139 for $5,747.70 payment of account, including $117.30 discount for early payment. Reference invoice \#8133 and Memo \#2. Purchase Invoice \#LD-5001 Dated Oct. 11, 2025 From Laser Data, $200 plus $30 HST, for purchase and installment of new Heat Cartridge to upgrade computer system. Invoice total $230. Terms net 30 . Bank Memo \#FCU-7111 Dated Oct. 12, 2025 From Fair Credit Union, \$5,747.70 for NSF cheque from Environment Training. Reference invoice \#8133 and cheque \#139. Environment Training has been notified of the unpaid account. Memo \#3 Dated Oct. 13, 2025 Edit the customer record for Environment Training to change the payment terms to net 10 days. Reduce the credit limit for the customer to $500. Sales Invoice \#8135 Dated Oct. 14, 2025 To PPE Mfg., \$1 650, plus $247.50HS for presentation to entire workforce. Invoice total $1897.50. Terms 2/10, n/20. Credit Card Sales Invoice \#8136 Dated Oct. 14, 2025 To PPE Mfg., \$1 100, plus \$165 HST for sale of 50 training material used witl presentation. Invoice total $1265. There is no discount on credit card sales. Paid by Buy All. Cash Receipt \#100 Dated Oct. 14, 2025 From PPE Mfg. cheque \#39002 for $50 in payment of account. Reference invoice \#8119. Memo \#4 Dated Oct. 15, 2025 Prepare an adjusting entry for training material used in workshops and sold to clients. The value of training material remaining in the storeroom is now $200 Cheque Purchase Invoice \#SS-88221 Dated Sales Invoice \#8135 Dated Oct. 14, 2025 To PPE Mfg., \$1 650, plus \$247.50 HST for presentation to entire workforce. Invoice total $1897.50. Terms 2/10, n/20. Credit Card Sales Invoice \#8136 Dated Oct. 14, 2025 To PPE Mfg., \$1 100, plus \$165 HST for sale of 50 training material used with presentation. Invoice total $1265. There is no discount on credit card sales. Paid by Buy All. Cash Receipt \#100 Dated Oct. 14, 2025 From PPE Mfg. cheque #39002 for $500 in payment of account. Reference invoice \#8119. Memo \#4 Dated Oct. 15, 2025 Prepare an adjusting entry for training material used in workshops and sold to clients. The value of training material remaining in the storeroom is now $200. Cheque Purchase Invoice \#SS-88221 Dated 2:35 il 48% Sales Invoice \#8135 Dated Oct. 14, 2025 To PPE Mfg., \$1 650, plus $247.50 HST for presentation to entire workforce. Invoice total $1897.50. Terms 2/10, n/20. Credit Card Sales Invoice \#8136 Dated Oct. 14, 2025 To PPE Mfg., \$1 100, plus \$165 HST for sale of 50 training material used with presentation. Invoice total $1265. There is no discount on credit card sales. Paid by Buy All. Cash Receipt \#100 Dated Oct. 14, 2025 From PPE Mfg. cheque \#39002 for $500 in payment of account. Reference invoice \#8119. Memo \#4 Dated Oct. 15, 2025 Prepare an adjusting entry for training material used in workshops and sold to clients. The value of training material remaining in the storeroom is now $200 Cheque Purchase Invoice \#SS-88221 Dated From Staples, $1400 for extra copies of training material, plus $210 HST. Invoice total $1610. Paid by cheque \#1277. Use Quick Add for the new supplier. Purchase Invoice \#BA-36994 Dated Oct. 15,2025 From Bell Aliant, $280, plus $42.00 HST for one month of telephone and Internet service. Invoice total $322.00. Terms: net 10 . Bank Memo \#FCU-8277 Dated Oct. 15, 2025 From Fair Credit Union, $930 for regular monthly bank loan payment. This amount includes $750 principal and $180 interest. Memo \#5 Dated Oct. 15, 2025 The owner, G. Seniuk withdrew $400 cash from the business for personal use. Sales Invoice \#8133 Dated Oct. 2, 2025 To Environment Training, \$5 100 plus $765 HST, for two day "Carbon drawdown" workshop for management, including training material Invoice total $5865 Terms 2/10, n/20. Allow client to exceed the credit limit. Credit Card Purchase Invoice \# CS-2832 Dated Oct. 4, 2025 From Clear Signs, $460, including HST (\$347.83+ HST \$52.17) to design and copy advertising brochures. Paid by Buy All. Payment Cheque \#1275 Dated Oct. 5, 2025 To Bell Aliant, $70 partial payment of account. Reference invoice \#BA-21187. Sales Invoice \#8134 Dated Oct. 6, 2025 To Codco, $820 plus $123HST for 30 training materials for upcoming workshops. Invoice total $943. Terms 2/10, net 20 . Memo \#1 Dated Memo \#1 Dated Oct. 7, 2025 Prepare an adjusting entry for training material used in workshops and sold to clients. The value of training material remaining in the storeroom is now $1 200. Cash Purchase Invoice \# DR-1369 Dated Oct. 7, 2025 From Data Rescue Inc., \$466, plus $69.90 HST for restoring contents of hard disk drive after computer crash. Purchase invoice total $535.90 paid by cheque \#1276. Use Quick Add for the new supplier. Create new Group expense account 5100 Computer Maintenance. Cash Receipt \#97 Dated Oct. 8, 2025 From Codco, cheque #3199 for $2,424.14 in full payment of account including $18.86 discount for early payment. Reference invoices #8128 and 8134. 13. Change the session date to October 15, 2025. Enter the following 3. Change the session date to October 15, 2025. Enter the following transactions: Bank Debit Memo \#FCU-77386 Dated Oct. 9, 2025 From Fair Credit Union, pre-authorized bi-weekly payroll for Environment Service. Wages and Payroll Expenses $4,000 Payroll service fees 70 HST paid on payroll services 10.50 Total withdrawal $4,080. 50 Create new Group expense account 5290 Wages and Payroll Expenses Cash Receipt \#98 Dated Oct. 10, 2025 From Environment Training, cheque #139 for $5,747.70 payment of account, including $117.30 discount for early payment. Reference invoice \#8133 and Memo \#2. Purchase Invoice \#LD-5001 Dated Oct. 11, 2025 From Laser Data, \$200 plus $30 HST, for purchase and installment of new Cash Receipt \#98 Dated Oct. 10, 2025 From Environment Training, cheque #139 for $5,747.70 payment of account, including $117.30 discount for early payment. Reference invoice \#8133 and Memo \#2. Purchase Invoice \#LD-5001 Dated Oct. 11, 2025 From Laser Data, $200 plus $30 HST, for purchase and installment of new Heat Cartridge to upgrade computer system. Invoice total $230. Terms net 30 . Bank Memo \#FCU-7111 Dated Oct. 12, 2025 From Fair Credit Union, \$5,747.70 for NSF cheque from Environment Training. Reference invoice \#8133 and cheque \#139. Environment Training has been notified of the unpaid account. Memo \#3 Dated Oct. 13, 2025 Edit the customer record for Environment Training to change the payment terms to net 10 days. Reduce the credit limit for the customer to $500. Sales Invoice \#8135 Dated Oct. 14, 2025 To PPE Mfg., \$1 650, plus $247.50HS for presentation to entire workforce. Invoice total $1897.50. Terms 2/10, n/20. Credit Card Sales Invoice \#8136 Dated Oct. 14, 2025 To PPE Mfg., \$1 100, plus \$165 HST for sale of 50 training material used witl presentation. Invoice total $1265. There is no discount on credit card sales. Paid by Buy All. Cash Receipt \#100 Dated Oct. 14, 2025 From PPE Mfg. cheque \#39002 for $50 in payment of account. Reference invoice \#8119. Memo \#4 Dated Oct. 15, 2025 Prepare an adjusting entry for training material used in workshops and sold to clients. The value of training material remaining in the storeroom is now $200 Cheque Purchase Invoice \#SS-88221 Dated Sales Invoice \#8135 Dated Oct. 14, 2025 To PPE Mfg., \$1 650, plus \$247.50 HST for presentation to entire workforce. Invoice total $1897.50. Terms 2/10, n/20. Credit Card Sales Invoice \#8136 Dated Oct. 14, 2025 To PPE Mfg., \$1 100, plus \$165 HST for sale of 50 training material used with presentation. Invoice total $1265. There is no discount on credit card sales. Paid by Buy All. Cash Receipt \#100 Dated Oct. 14, 2025 From PPE Mfg. cheque #39002 for $500 in payment of account. Reference invoice \#8119. Memo \#4 Dated Oct. 15, 2025 Prepare an adjusting entry for training material used in workshops and sold to clients. The value of training material remaining in the storeroom is now $200. Cheque Purchase Invoice \#SS-88221 Dated 2:35 il 48% Sales Invoice \#8135 Dated Oct. 14, 2025 To PPE Mfg., \$1 650, plus $247.50 HST for presentation to entire workforce. Invoice total $1897.50. Terms 2/10, n/20. Credit Card Sales Invoice \#8136 Dated Oct. 14, 2025 To PPE Mfg., \$1 100, plus \$165 HST for sale of 50 training material used with presentation. Invoice total $1265. There is no discount on credit card sales. Paid by Buy All. Cash Receipt \#100 Dated Oct. 14, 2025 From PPE Mfg. cheque \#39002 for $500 in payment of account. Reference invoice \#8119. Memo \#4 Dated Oct. 15, 2025 Prepare an adjusting entry for training material used in workshops and sold to clients. The value of training material remaining in the storeroom is now $200 Cheque Purchase Invoice \#SS-88221 Dated From Staples, $1400 for extra copies of training material, plus $210 HST. Invoice total $1610. Paid by cheque \#1277. Use Quick Add for the new supplier. Purchase Invoice \#BA-36994 Dated Oct. 15,2025 From Bell Aliant, $280, plus $42.00 HST for one month of telephone and Internet service. Invoice total $322.00. Terms: net 10 . Bank Memo \#FCU-8277 Dated Oct. 15, 2025 From Fair Credit Union, $930 for regular monthly bank loan payment. This amount includes $750 principal and $180 interest. Memo \#5 Dated Oct. 15, 2025 The owner, G. Seniuk withdrew $400 cash from the business for personal use