CASH PAYMENTS JOURNAL

Accts.
Pay. DR

Purch
Purch. Paint & Purch
Disc. Supplie Wallp
Cr.
s
aper

Date
Account Dr.
Memo
F.
01-Jun-01 Mortgage Payble
220
Interest Expense
On Mortgage
539
03-Jun-14 Telephone Expense May Bill
544
03-Jun-14 Utilities Expense
May Hydro Bill
545
03-Jun-14 Utilities Expense
May Gas Bill
545
03-Jun-14 Reynolds Paper
Paid on acct
254 $ 6,554.80
15-Jun-14 Salaries Payable
Saul Firestone
211
15-Jun-14
Peter Harluck 60 hrs
15-Jun-14
Peggy Mann 70 hrs
15-Jun-14
Patricia Jameson
23-Jun-14 PST Payable
(May)
208
PST Commisson Revenue
410
30-Jun-14 Delivery Expense
reimburse Wes Corbett
535
30-Jun-14 Salary Payable
Saul Firestone
211
30-Jun-14
Peter Harluck 60 hrs
30-Jun-14
Peggy Mann 55 hrs
30-Jun-14
Patricia Jameson
30-Jun-14 Bank Charges Expense
on bank stmt.
533
proof
$ 6,554.80 $ DR
CR
201
6,554.80
18,056.16
35.25
11,466.11

$ 18,056.16

18,056.16

CPJ 1

Bldg
DR

$ 121

General
Ledger
Bank
DR.
CR.
$
220.00
$ 1,000.00 $ 1,220.00
$ 7.90 $
169.06 $
176.96
$ 9.00 $
180.00 $
189.00
$ 6.10 $
122.00 $
128.10
$ 6,554.80
$ 4,326.38 $
939.97
$ 1,264.72
$ 1,239.82
$
881.87
$ 1,359.75
$
(89.74) $ 1,270.01
$ 12.25 $
245.00 $
257.25
$ 3,921.66 $
939.97
$ 1,103.32
$
996.50
$
881.87
$
12.00 $
12.00
$ 35.25 $ 11,466.11 $ 18,056.16

Land GST-ITC
DR
Dr.

$ 120

207

101

Chq.
No.
DM
51
52
53
54
55
56
57
58
59
60
61
62
63
64