General Journal

✓ Acc. Titles and Exp. P.R Debit Credit

### Cash 16,800
Purchase Return and Allowances 15000
Input Tax 1,800
#
✓ Purchases 78000
Input Tax 9360
Freight -In 2,500
Cash 26208
Accounts Payable - Morning Company 63,652
#

5 Accounts Receivable -Afternoon Inc. 131,060

Sales 113,000
Output Tax 13560
Cash 4,500
#

8 Sweep, Drawings 12,000

Sales Supplies 3,700
Cash 8,300
#

10 Cash 30,000
Accumulated Depreciation-Off. Equip. 12,500
Office Equipment 25,000
Gains on sale of non-inventory assets 17,500
#

11 Cash 125,998
Sales Discount 4520
Output Tax 542
Account Receivable -Afternoon Inc. 131,060
#

15 VAT Payable 27,000

Cash 27,000
#

16 Accounts Payable -Morning Comp. 63,652

Cash 61,817
Purchase Discount 1,638
Input Tax 197
#
21 Advertising Expense 4,250
Cash 4,250
#

30 Utl Exp. - Sales 2,600

Utl Exp. - Offi 3,900
Cash 6,500
#

Mis. Exp. -Sales 2,200

Mis. Exp. - Office 3,300
Cash 5,500
#

Sales Sal. Exp 6,000

Off. Sal. Exp 9,000
Cash 15,000
#

Notes Payable long term 30,000

Cash 30,000
#

23 SRA 33,900
Output Tax 4,068
Cash 36,449
Sales Discount 1356
Output Tax 163