journalized Memo $\backslash$#$1$ 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 $\backslash (\backslash$$ $1\backslash )200.$ Cash Purchase Invoice $\backslash$# DR$-1369$ Dated Oct. $7,2025$ From Data Rescue Inc., $\backslash$$$466,$ plus $\backslash (\backslash$$ $69\mathrm{.}90\backslash )$ HST for restoring contents of hard disk drive after computer crash. Purchase invoice total $\backslash (\backslash$$ $535\mathrm{.}90\backslash )$ paid by cheque $\backslash$#$1276.$ Use Quick Add for the new supplier. Create new Group expense account $5100$ Computer Maintenance. Cash Receipt $\backslash$#$97$ Dated Oct. $8,2025$ From Codco, cheque $\backslash$#$3199$ for $\backslash (\backslash$$ $2,424\mathrm{.}14\backslash )$ in full payment of account including $\backslash (\backslash$$ $18\mathrm{.}86\backslash )$ discount for early payment. Reference invoices $\backslash (\backslash$# $8128\backslash )$ and $8134.13.$ Change the session date to October $15,2025.$ Enter the following