JOURNALIZING CASH PAYMENTS Lakeview Industries uses a cash payments journal. Prepare a cash payments journal using the same format and account titles as illustrated in the chapter. Record the following payments for merchandise purchased:
Sept. 5 Issued Check No. 318 to Clausen Corp. for merchandise purchased August 28, $5,000, terms 2/10, n/30. Payment is made within the discount period.
12 Issued Check No. 319 to McGoniglc Co. for merchandise purchased September 2, $8,400, terms 1/10, n/30. A credit memo had previously been received from McGoniglc Co. for merchandise returned, $400. Payment is made within the discount period after deduction for the return dated September 8.
19 Issued Check No. 320 to Elite Systems for merchandise purchased August 19, $4,600, terms n/30.
27 Issued Check No. 321 to Glenn Falls for merchandise purchased September 17, $7,000, terms 2/10, n/30. Payment is made within the discount period.
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