Transactions related to purchases and cash payments completed by Wisk Away Cleaning Services Inc. during the month of May 20Y5 are as follows:

Transactions related to purchases and cash payments completed by Wisk Away Cleaning Services Inc. during the month of May 20Y5 are as follows:

May 

1. Issued Check No. 57 to Bio Safe Supplies Inc. in payment of account, $345.

3. Purchased cleaning supplies on account from Brite N’ Shine Products Inc., $200.

8. Issued Check No. 58 to purchase equipment from Carson Equipment Sales, $2,860.

12. Purchased cleaning supplies on account from Porter Products Inc., $360.

15. Issued Check No. 59 to Bowman Electrical Service in payment of account, $145.

18. Purchased supplies on account from Bio Safe Supplies Inc., $240.

20. Purchased electrical repair services from Bowman Electrical Service on account, $110.

26. Issued Check No. 60 to Brite N’ Shine Products Inc. in payment of May 3 invoice.

31. Issued Check No. 61 in payment of salaries, $5,600.

Prepare a purchases journal and a cash payments journal to record these transactions. The forms of the journals are similar to those illustrated in the text. Place a check mark (✓) in the Post. Ref. column to indicate when the accounts payable subsidiary ledger should be posted. Wisk Away Cleaning Services Inc. uses the following accounts:

Cash 11

Cleaning Supplies 14

Equipment 18

Accounts Payable 21

Salary Expense 51

Electrical Service Expense 53

Answer:

 20Y5

 May 39

129

189

20953 110

31110

Page 41

 20Y5

 May 1 57 Bio Safe Supplies Inc. 9 345

8 58 Equipment182,860

15 59 Bowman Electrical Service 9 145

26 60 Brite N' Shine Products Inc. 9 200

31 61 Salary Expense 515,600

319,150

(11)