Aug 4 -Purchased 1. 1000 cycl

Things to remember 

-The business began on August 1, 2018, and has selected a July 31, 2019, fiscal year-end.

-Journalize Accounts Payable and Receivables in two separate steps.

-Tax on Insurance (charged at 8%/0 is non-refundable.

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Aug 4 -Purchased

1. 1000 cycling drink bottles at $3 each

    1000 running drink bottles at $3.50 each

    PVC Plastics. Invoice 5196 was for $6500 plus HST, terms 20 days

Aug 7

2. Sold 300 cycling drink bottles to the cycle path, on invoice 1001 dor $4.50      each. The total invoice was for $1350 plus HST. Terms 2%/10, net 30 days, and the credit limit is $1900.

Aug 9

3. Cycle path returned 30 defective bottles from the Aug 7 sale. Credit memo referencing invoice 1001was issued for $135 plus HST.

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