Answer:
Wisk Away Cleaning Services Inc.
a) Purchases Journal
Date Description Debit Credit
May 3 Cleaning Supplies 14 $200
Accounts Payable (Brite N’ Shine Products Inc.) 2`1 $200
To record the purchase of cleaning supplies on account.
May 18 Cleaning Supplies 14 $240
Accounts Payable (Bio Safe Supplies Inc.) 21 $240
To record the purchase of cleaning supplies on account.
May 20 Electrical Service Expense 53 $110
Accounts Payable (Bowman Electrical Service) 21 $110
To record the purchase of electrical repair service on account.
b) Cash Payments Journal
Date Description Debit Credit
May 1 Accounts Payable (Safe Supplies Inc.) 21 $345
Cash Account 11 $345
To record the issue of Check No. 57 in payment.
May 15 Accounts Payable (Bowman Electrical Service) 21 $145
Cash 11 $145
To record the issue of Check No. 59 in payment.
May 26 Accounts Payable (Brite N' Shine Products Inc.) 21 $200
Cash 11 $200
To record the issue of Check No. 60 in payment.
May 31 Salaries Expense 51 $5,600
Cash 11 $5,600
To record the issue of Check No. 61 in payment of salaries.
Explanation:
Journals are prepared to record transactions. There are many types of journal. They are classified according to the type of transactions. There are purchases journal, sales journal, general journal, cash journal, etc.