Journalizing Purchases, Cash Payments, and Other Transactions

Selected transactions completed by Batavia Company during April of the current year
are listed below.

Directions:
1. Journalize the following transactions affecting purchases and cash payments. The journals and ledger
accounts are shown on pages 97-99 of this test. Source documents are abbreviated as follows: check, C;
purchase invoice, P
Transactions

Apr. 3. Paid cash to Stark Promotions for advertising, $540.00. C745.

6. Paid cash on account to Dean, Inc., $2,480.00, covering P420. No cash discount was offered. C746.

9. Purchased merchandise on account from Wallace Industries, $2,200.00. P424.

11. Paid cash to Garrett Electric for the electric bill, $625.00. C747.

15. Paid cash to Hanson Stores for store supplies, $125.00. C748.

16. Purchased merchandise on account from Dean, Inc., $1,850.00. P425.

20. Paid cash on account to Shelton Supply, $3,200.00, covering P423, less a 2% discount. C749.

27. Purchased merchandise for cash from Lance Company, $430.00. C750.

30. Replenished the $200.00 petty cash fund. Receipts were submitted for the following: office supplies, $42.00;
store supplies, $55.00; and miscellaneous, $38.00. A cash count shows $63.00 in the petty cash box. C751.

2. Total and rule the purchases journal.

3. Post the purchases journal to the general ledger.

4. Total, prove, and rule the cash payments journal.

5. Post the special columns of the cash payments journal to the general ledger.

6. Construct a Schedule of Accounts Payable.