Date Details Debit Credit GST Input

2-Apr Accounts Receivable - Martin $ 2,185.00 333

Sales $ 1,900.00
GST Control $ 285.00 Payable

3-Apr Accounts Receivable - Parker $ 2,300.00

Bank $ 2,254.00
Discount allowed $ 46.00
GST Control $ 6.00
Discount allowed $ 6.00

Bank $ 8,050.00
Sales $ 7,000.00
GST Control $ 1,050.00

4-Apr Bank $ 279.00

Accounts payable - Clear com $ 279.00

5-Apr Purchases $ 1,080.00

Accounts Payable - Joyce $ 1,242.00
GST Control $ 162.00

6-Apr Rent $ 800.00

GST Control $ 120.00
Bank $ 920.00

8-Apr Drawings $ 1,350.00

Bank $ 1,350.00

9-Apr Accounts Payable - Joyce $ 115.00

Purchases returns $ 100.00
GST Control $ 15.00

15-Apr Bank $ 4,508.00

Accounts Receivable - Martin $ 4,600.00
Discount allowed $ 92.00
GST Control $ 12.00
Discount allowed $ 12.00

21-Apr Accounts Receivalbe - Kim $ 18.00

Interest income $ 18.00

23-Apr Telephone $ 220.00

GST Control $ 33.00
Accounts Payable - Clear comm $ 253.00

25-Apr Interest expense $ 270.00

 Bank $ 270.00

28-Apr Accounts Receivable - Parker $ 1,840.00

GST Control $ 240.00
Sales $ 1,600.00

30-Apr Drawings $ 276.00

GST Control $ 36.00
Purchases $ 240.00

Salary and wages $ 2,350.00

Bank $ 2,350.00

$ 26,066.00 $ 26,066.00
GST Output
1626.00

-1293.00