part (E)

question:

Post ref. Date June 10 15 25 Invoice no. 4221 4222 4223 SALES JOURNAL Account Terms Fremantle Port Authority N30 Angel Sailors Club 10/10, N30 Princess May Theatre N30 101-2 101-1 101-4 Sales income 402 2,180 224 2,806 Delivery income 10 10 10 30 Page: 10 Accounts receivable 412 2,190 234 2,836 1400 7430 120 v PURCHASES JOURNAL Date June 5 12 13 24 Invoice no. Account 4346 Fresh Food Markets 28488 Foodmart Wholesalers 7789 Westside Packaging 19356 Italian Store Terms Post ref. 5/10, N30 201-2 N30 201-1 N30 2 01-4 N30201-3 Food Packaging Freight other purchases costs inwards 580 3,753 5,246 53 5,273 23 9,606 5,246 76 Page: 11 Accounts payable 580 3,753 5,299 5,296 14,928 7500 y 7520 7 7540 7 1200 CASH PAYMENTS JOURNAL Debits Accounts Other Cheque no. Cash Page: 12 Credits Discount received 2,417 860 payable 2,417 1001 1002 1003 860 1,344 -226 1,118 1,024 Post ref. 645 201-3 670 210 201-1 201-2 201-2 670 210 220 620 1,024 320 304 Date Account June 1 Rent expense 2 Italian Store 3 Wages expense PAYG withholding payable 4 Foodmart Wholesalers 4 Fresh Food Markets 11 Fresh Food Markets 17 Wages expense PAYG withholding payable 17 Superannuation payable 24 Electricity and gas expense 27 Owner's drawings 30 Motor vehicles expense 30 Bank loan 30 Bank charges 16 1004 1005 1006 1007 580 551 29 1,118 264 1008 1009 1010 1011 BS 1,344 -226 264 473 3,297 386 1,0201 310 635 280 473 3,297 386 1,020 69 12,901 BS 610 2,784 10,162 45 200 2007 4420 v Page: 14 Credits Accounts receivable Discount Cash Other Sales income 2,252 3,355 CASH RECEIPTS JOURNAL Debits Post ref. given 2,252 3,694 101-4 4,539 101-3 6,726 101-1 219 3,136 20,347 219|| Date Account June 3 Sales income 10 Sales income Princess May Theatre 17 Sales income Port City Motors 24 Sales income Angel Sailors Club 30 Sales income 339 4,169 370 4,755 2,190 3,136 17,667 2,899 7100v 7530 7 7200 7120 v Page: 20 Credit Post ref. 200/201-1 510 Debit 288 GENERAL JOURNAL Date Description June 15 Accounts payable Purchase returns and allowances (Adjustment note 28498 received from Foodmart Wholesalers) June 30 Telephone expense Accounts payable (Record telephone expense owing to Telstra for June, invoice no. 289467) 288 283 660 200/201-5 283 Cash NO. 100 Date Details Post ref. Debit Date Details Post ref. Credit June 1 Balance 31,667 June 30 Payments CP312 71 1 2,901 30 Receipts CR314 7 1 2 0,347|| Cash float No. 110 Date Post ref. Post Details Debit Date Details ref. Credit June 1 Balance 510 Accounts receivable No. 120 Date Details Post ref. Post Debit Details Post ref. Credit Post TCR14 7 June 1 Date 709 June 130 v1 cash ,836 Balance 2,899 Sales income/Delivery 510 1 30 income 2 No. 130 Inventory - food Date June 1 Balance Details Post Debit Date Details Post Credit 1,203 Inventory - packaging No. 140 Post Details Post ref. Debit Date Details ref. Credit Date June 1 Balance 946 Prepaid advertising No. 150 Date Details Petrit Debit Date Details Post ref. Credit June 1 Balance 679 Prepaid insurance Date Details Post Debit Date Details No. 160 Credit Post June 1 Balance 1,933 Motor vehicles (cost) No. 170 Post Date Details Post ref. Debit Date Details ref. Credit June 1 Balance 17,294 Accumulated depreciation - motor vehicles (cost) No. 171 Post Date Details Post ref. Debit Details ref. Credit Date June 1 Balance 11,937 Store equipment (cost) Date No. 180 Credit Details Post ref. Debit Date Details Post ref. June 1 Balance 32,785 No. 181 Accumulated depreciation - store equipment (cost) Date Details Post ref. Debit Date Details Post ref. Credit June 1 Balance 11,330 Accounts payable No. 200 Date Details Post Debit Date Details Post Credit Food purchases 2,204 June 730 7 Accounts payable CP312 1 2 14,928 June 1 ,784 115 | 1307 Balance Food purchases/Packaging costs, Freight Telephone expense 620 ni 288 16201 283 PAYG withholding payable No. 210 Date Details Post Debit Date Details Post ref. Credit June 1 Balance 773 13 PAYG withholding payable 226 PAYG withholding payable 226 No. 220 Superannuation payable Date Details Debit Post Date Details Credit ref. June 717 71 Superannuation payable Post CP312 7 2 64June 1 Balance 264 Bank loan Date Details No. 280 Credit Post ref. Debit Details Post Date 1,020) June 1 June 130 7 Bank loan CP312 v Balance 20,434 Owner's capital No. 300 Date Details Post ref. Debit Date Details Post ref. Credit June 1 Balance 49,558 Owner's drawings No. 310 Credit Details Post ref. Debit Date Post ref. Details Date June 1 Balance 38,893 72 73 Towner's drawings CP312 31 3 ,297) No. 400 Sales income Date Details Post Debit Date Details Post Credit ref. June 1 Balance 171,059 U | Taccounts receivable 2,806 25 720 7 Taccounts receivable 'accounts receivable 5s10 CR214 v 17,667 No. 410 Sales returns and allowances Date Details Post ref. Debit Date Details Post ref. Credit June 1 Balance 461 Discounts received No. 420 Date Details Post ref. Post ref. Credit Date Details June 1 Balance 730 y Accounts payable/Cash CP3120 1 4 517 5 Delivery income No. 430 Post Date Details Post ref. Debit Date Details Credit June 130 7 Cash 1510 3 0 Food purchases Date June 1 Balance No. 500 Credit Details Post Post ref. Debit Date Details ref. 730 7 1 Cash P11 C 9 52,544 ,606) No. 510 Purchase returns and allowances Date Details Post ref. Debit Details Post ref. Credit Date June 1 Balance 715 v) accounts payable Accounts payable 420 85 288 2 88) Packaging costs Post No. 520 Credit Details Debit Date Post ref. ref. Details Date June 1 Balance 8,966 30 31Cash 011 2 5 ,246 Discount given Post Date Details Post ref. Post Debit Date Details Post No. 530 Credit June 1 Balance 70 30 v cash CR14 7 1 2 19 Freight inwards Date Details Debit Date Details No. 540 Credit Post ref. - June 720 7 Cash Post J11 1 P 7 6 Accountancy fees No. 600 Date Details Post ref. Debit Date Details Post ref. Credit June 1 Balance 1,165 Advertising expense No. 605 Date Details Post ref. Pogle Debit Debit Date Date Details Post ref. Credit June 1 Balance 3,328 Bank charges No. 610 Post Details Debit ref. Date Details Post ref. Credit Date June 1 Balance 721 720 vCash 0212 72 6 9 Electricity and gas expense No. 620 Date Details Debit Date Details Post ref. Credit June 1 Balance Post CP12 2 2,515 724 vCash 4 73 Insurance expense No. 625 Date Details Post ref. Debit Date Details Pest Credit June 1 Balance 1,898 No. 630 Interest expense Date June 1 Balance Details Post Debit Date Details Pest Credit 1,005 Motor vehicles expense No. 635 Date Details Post ref. Delit Debit Date Date Details Post ref. Details Pet CP312 777 Pool Credit Credit June 1 Balance 730 v cash 4,775 386 Printing, postage and stationery expense No. 640 Date Details Post ref. Debit Date Details Post ref. Credit June 1 Balance 465 Rent expense Details Post Debit Date Details Post No. 645 Credit ref. Date June 1 Balance 21,803 1 cash PJ12 2 417 No. 650 Repairs and maintenance expense Date Details Post ref. Debit Date Details Post ref. Credit June 1 Balance 707 Sundry expenses No. 655 Details Post Debit Date Details Post Credit Date June 1 Balance 333 No. 660 Superannuation expense Date Details June 1 Balance Post ref. Debit Date Details Post ref. Credit 3,307 Telephone expense No. 665 Post Date Post Details Debit Post Date Date Details Post Credit ref. ref. Credit June 1 Details Tao y Cash Balance 3,552 C2 283 Wages expense Date - Details Post ref. Post No. 670 Credit Debit Date Details Post ref. June 1 Balance 34,342 13 cash 717 v Cash float CPJ12 V CP312 71 1,344 Prepare a trial balance as at 30 June 20XX on the worksheet provided below. Use the account balances of the general ledger completed in the requirements of part E to complete the worksheet. (Note: Enter accounts in ascending account number order. Only enter accounts and their respective amount for the accounts that have a balance.) Mario's Pizza Palace Trial balance as at 30 June 20XX Debit Account no. Account Credit