Willcutt & Bishop INVOICE
132 Washington Street
Naperville, IL 60540
TO: Messler Sailing
142 River Street
Naperville, IL 60540
DATE:
INV. NO.
QUANTITY CAT. NO. DESCRIPTION UNIT PRICE TOTAL
SUBTOTAL
TA X
TOTAL
9-S SOURCE DOCUMENTS PROBLEM (continued)
10/10/20 – –
1548
6 4818 computer paper $ 25.00 $ 150.00
5 5518 pen packs 5.00 25.00
3 1548 jump drive 50.00 150.00
1 n/a custom document print job #126 300.00 300.00
$ 625.00
43.75
$ 668.75
9-S SOURCE DOCUMENTS PROBLEM (continued)
WRRX Radio
The Voice of the Fox River Valley
P.O. Box 1223
Aurora, IL 60507-1223
TO: Messler Sailing October 20, 20 – –
142 River Street Invoice No. 2355
Naperville, IL 60540
Michigan Sail Company INVOICE 48448
1442 Lakefront Avenue
Evanston, IL 60204
TO: Messler Sailing
142 River Street
Naperville, IL 60540
DATE:
10/22/20 – –
9-S SOURCE DOCUMENTS PROBLEM (continued)
PETTY CASH REPORT
Date: Custodian:
Explanation
Reconciliation
Replenish
Amount
Fund Total
Payments:
Mary Donovan
October 31, 20–
Supplies—Office
Supplies—Store
250.00
Miscellaneous
23.45
65.25
26.14
Name Date Class
9-S SOURCE DOCUMENTS PROBLEM (continued)
1., 2.
PURCHASES JOURNAL PAGE
DATE ACCOUNT CREDITED PURCH.
NO.
POST.
REF.
PURCHASES DR.
ACCTS. PAY. CR.
1 1
2 2
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
10
20–
Oct. 4 Coastal Sailing, Inc. 324 4 4 2 5 00
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
9-S SOURCE DOCUMENTS PROBLEM (concluded)
CASH PAYMENTS JOURNAL PAGE
12345
DATE ACCOUNT TITLE CK.
NO.
POST.
REF.
GENERAL ACCOUNTS
PAYABLE
DEBIT
PURCHASES
DISCOUNT
CREDIT
CASH
CREDIT
DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
1., 3.
TE
20–
Oct. 4Seaside Manufacturing 621 1 7 2 5 00 1 7 2 5 00
10 Supplies—Office 622 6 6 8 75 6 6 8 75
15 Utilities Expense 623 3 2 1 15 3 2 1 15
19 Aquatic Manufacturing 624 2 3 1 0 00 4 6 20 2 2 6 3 80
20 Advertising Expense 625 2 5 6 0 00 2 5 6 0 00
22 Purchases 626 2 2 4 00 2 2 4 00
15
Name Date Class
9-C CHALLENGE PROBLEM (LO6, 8), p. 280
Journalizing purchases and cash payments
1.
PURCHASES JOURNAL PAGE
DATE ACCOUNT CREDITED PURCH.
NO.
POST.
REF.
PURCHASES DR.
ACCTS. PAY. CR.
1 1
2 2
3 3
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
12
20–
Dec. 2Brassworks 9 220 2 9 5 0 00
6 Pratt Publishing 10 240 3 5 6 0 00
9Southern Music Supply 11 250 1 4 5 0 00
234 • Working Papers
© 2019 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
CASH PAYMENTS JOURNAL PAGE
12345
DATE ACCOUNT TITLE CK.
NO.
POST.
REF.
GENERAL ACCOUNTS
PAYABLE
DEBIT
PURCHASES
DISCOUNT
CREDIT
CASH
CREDIT
DEBIT CREDIT
1
20–
Dec. 1Pacific Guitar 82 230 5 4 8 6 00 1 0 9 72 5 3 7 6 28 1
2 2
3 3
4 4
5 5
6 6
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
9-C CHALLENGE PROBLEM (continued)
1.
TE
2 Southern Music Supply 83 250 4 8 1 0 00 4 8 1 0 00
6Pacific Guitar 84 230 3 6 9 0 00 7 3 80 3 6 1 6 20
7Southern Music Supply 85 250 2 4 9 0 00 4 9 80 2 4 4 0 20
10 Abraham Instruments 86 210 1 4 8 5 00 1 4 8 5 00
12 Brassworks 87 220 6 2 8 00 6 2 8 00
12
23148_ch09_hr_197-238.indd 234 1/18/18 1:19 AM
Name Date Class
9-C CHALLENGE PROBLEM (continued)
1.
VENDOR Abraham Instruments VENDOR NO. 210
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20–
Nov. 13 P11 1 4 8 5 00 1 4 8 5 00
VENDOR Pacific Guitar VENDOR NO. 230
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20–
Nov. 24 P11 5 4 8 6 00 5 4 8 6 00
29 P11 3 6 9 0 00 9 1 7 6 00
Dec. 100
Dec. 10 CP12 1 4 8 5 00
12 P12 2 4 8 0 00 2 4 8 0 00
19 CP12 2 4 8 0 00
26 P12 4 8 0 5 00 4 8 0 5 00
CP12
6 CP12
19 P12
26 CP12
28 P12 1 6 4 8 00 1 6 4 8 00
4 3 1 0 00
4 3 1 0 00 4 3 1 0 00
3 6 9 0 00
5 4 8 6 00 3 6 9 0
9-C CHALLENGE PROBLEM (continued)
VENDOR Pratt Publishing VENDOR NO. 240
DATE ITEM POST.
REF. DEBIT CREDIT CREDIT
BALANCE
20–
Nov. 16 P11 2 4 7 8 00 2 4 7 8 00
Dec. 6P12 3 5 6 0 00 6 0 3 8 00
13 CP12 2 4 7 8 00 3 5 6 0 00
14 P12 1 4 9 5 00 5 0 5 5 00
Name Date Class
9-C CHALLENGE PROBLEM (concluded)
2.
SoundStage Music
Schedule of Accounts Payable
December 31, 20 – –
Abraham Instruments 4 8 0 5 00
Brassworks
Pacific Guitar 1 6 4 8 00
