Total Columns:
Purchases: $15,187
HST: $1,972.42
Total: $17,159.42
Equal Debits and Credits: The total of debits (purchases) equals the total of credits (HST and purchases with HST), ensuring equality in the journal.
Purchase Journal for Bell Athletics Co.
Date Account Credited Invoice Number Purchases HST Total
Recorded Transactions:
Date Transaction Details Invoice Number Purchases HST Total
May 2 Northland Co. - Merchandise #78 $500 $65 $565
May 3 Panda Suppliers - Office Supplies #67 $120 $15.60 $135.60
May 3 Panda Suppliers - Warehouse Supplies #67 $170 $22.10 $192.10
May 5 Ringer Furniture Co. - Furniture #63 $1,450 $188.50 $1,638.50
May 5 Brandon Co. - Merchandise #98 $783 $101.79 $884.79
May 8 Ringer Furniture Co. - Desktop Printer #72 $750 $97.50 $847.50
May 13 Green Tree Printers - Advertising Material #33 $90 $11.70 $101.70
May 13 Northland Co. - Merchandise #93 $623 $81 $704
May 16 Yeung Insurance Co. - Insurance Premium #48 $175 $0 $175
May 17 Ringer Furniture Co. - File Cabinet #88 $525 $68.25 $593.25
May 18 Nielson Ltd. - Merchandise #174 $916 $119.08 $1,035.08
May 23 Panda Suppliers - Wrapping Paper & Cartons #81 $230 $29.90 $259.90
May 29 Harris Trucks Ltd. - Second-hand Truck #21 $9,000 $1,170 $10,170
Total Columns:
Purchases: $15,187
HST: $1,972.42
Total: $17,159.42
Equal Debits and Credits: The total of debits (purchases) equals the total of credits (HST and purchases with HST), ensuring equality in the journal.