the transactions completed by sure n rsquo safe courier company during july 2012 the 551384

July 1.

Issued Check No. 610 for July rent, $7,500.

2.

Issued Invoice No. 940 to Capps Co., $2,680.

3.

Received check for $6,700 from Trimble Co. in payment of account.

5.

Purchased a vehicle on account from Browning Transportation, $34,600.

6.

Purchased office equipment on account from Austin Computer Co., $5,200.

6.

Issued Invoice No. 941 to Dawar Co., $5,970.

9.

Issued Check No. 611 for fuel expense, $900.

10.

Received check from Sing Co. in payment of $3,980 invoice.

10.

Issued Check No. 612 for $1,040 to Office To Go Inc. in payment of invoice.

10.

Issued Invoice No. 942 to Joy Co., $2,640.

11.

Issued Check No. 613 for $3,670 to Essential Supply Co. in payment of account.

11.

Issued Check No. 614 for $725 to Porter Co. in payment of account.

12.

Received check from Capps Co. in payment of $2,680 invoice.

13.

Issued Check No. 615 to Browning Transportation in payment of $34,600 balance.

16.

Issued Check No. 616 for $42,100 for cash purchase of a vehicle.

16.

Cash fees earned for July 1–16, $18,900.

17.

Issued Check No. 617 for miscellaneous administrative expense, $750.

18.

Purchased maintenance supplies on account from Essential Supply Co., $1,950.

19.

Purchased the following on account from McClain Co.: maintenance supplies, $1,900; office supplies, $470.

20.

Issued Check No. 618 in payment of advertising expense, $2,350.

20.

Used $4,000 maintenance supplies to repair delivery vehicles.

23.

Purchased office supplies on account from Office To Go Inc., $600.

24.

Issued Invoice No. 943 to Sing Co., $7,000.

24.

Issued Check No. 619 to J. Bourne as a personal withdrawal, $3,000.

25.

Issued Invoice No. 944 to Dawar Co., $6,450.

25.

Received check for $4,500 from Trimble Co. in payment of balance.

26.

Issued Check No. 620 to Austin Computer Co. in payment of $5,200 invoice of July 6.

30.

Issued Check No. 621 for monthly salaries as follows: driver salaries, $18,900; office salaries, $8,300.

31.

Cash fees earned for July 17–31, $21,400.

31.

Issued Check No. 622 in payment for office supplies, $800.

11

Cash

$167,900

32

J. Bourne, Drawing

—

12

Accounts Receivable

15,180

41

Fees Earned

—

14

Maintenance Supplies

10,850

51

Driver Salaries Expense

—

15

Office Supplies

4,900

52

Maintenance Supplies Exp.

—

16

Office Equipment

28,500

53

Fuel Expense

—

17

Accum. Depr.—Office Equip.

6,900

61

Office Salaries Expense

—

18

Vehicles

95,900

62

Rent Expense

—

19

Accum. Depr.—Vehicles

14,700

63

Advertising Expense

—

21

Accounts Payable

5,435

64

Miscellaneous Administrative Expense

—

31

J. Bourne, Capital

296,195