DATE TRANSACTIONS Jan. 2 Purchased supplies for $14,000; issued Check 1015.   2 Purchased a one-year insurance policy for $16,800.   7 Sold services for $30,000 in cash and $20,000 on credit during the first week of January.   12 Collected a total of $8,000 on account from credit customers during the first week of January.   12 Issued Check 1017 for $7,200 to pay for special promotional advertising to new businesses on the local radio station during the month.   13 Collected a total of $9,000 on account from credit customers during the second week of January.   14 Returned supplies that were damaged for a cash refund of $1,500.   15 Sold services for $41,400 in cash and $4,600 on credit during the second week of January.   20 Purchased supplies for $10,000 from White’s, Inc.; received Invoice 2384 payable in 30 days.   20 Sold services for $25,000 in cash and $7,000 on credit during the third week of January.   20 Collected a total of $11,200 on account from credit customers during the third week of January.   21 Issued Check 1018 for $14,130 to pay for maintenance work on the office equipment.   22 Issued Check 1019 for $7,200 to pay for special promotional advertising to new businesses in the local newspaper.   23 Received the monthly telephone bill for $2,050 and paid it with Check 1020.   26 Collected a total of $3,200 on account from credit customers during the fourth week of January.   27 Issued Check 1021 for $6,000 to Office Plus as payment on account for Invoice 2223.   28 Sent Check 1022 for $5,350 in payment of the monthly bill for utilities.   29 Sold services for $38,000 in cash and $5,500 on credit during the fourth week of January.   31 Issued Checks 1023–1027 for $65,600 to pay the monthly salaries of the regular employees and three part-time workers.   31 Issued Check 1028 for $24,000 for personal use.   31 Issued Check 1029 for $8,300 to pay for maintenance services for the month.   31 Purchased additional equipment for $30,000 from Contemporary Equipment Company; issued Check 1030 for $20,000 and bought the rest on credit. The equipment has a five-year life and no salvage value.   31 Sold services for $15,200 in cash and $3,240 on credit on January 31.     ADJUSTMENTS   31 Compute and record the adjustment for supplies used during the month. An inventory taken on January 31 showed supplies of $9,400 on hand.   31 Compute and record the adjustment for expired insurance for the month.   31 Record the adjustment for one month of expired rent of $4,000.   31 Record the adjustment for depreciation of $183 on the old equipment for the month. The first adjustment for depreciation for the new equipment will be recorded in February.

Jumbotron Inc. collects its receivables in 15 days and pays its payables in 20 days. All sales and purchases are on credit. All months have 30 days. December purchases were $7,000, January purchases were $8,700, February purchase were $6,600 and March purchases were $6,000. What were Jumbotron's total cash disbursements in February? (To the nearest $) ● ● $7,667 $8,000 $1,867 $6,533 $5,600

Journalize the transactions shown below in the two-column general journal that follows. Calculate HST (13%) on all sales transactions. | Oct. 2 Cash Sales Slip No. 102 to S. Stewart, $102.50 plus taxes. 6 Sales Invoice No. 617 to Jack Morrison, $250.90 plus taxes. Cheque Copy 10 No. 910 to Industrial Suppliers, $500 on account. Cash Receipt From Jack Mahoney, $322.50 on account. 12 18 Purchase Invoice From Grand's Stationers, S60.50 for office supplies taxes. 20 Cheque Copy No. 911 to Jack Whitcombe, $525 for personal use. 24 Bank Debit Memo $31.90 for bank service charge. Cash Sales Slip No. 103 to J. Beck, $450 plus taxes. 31

The following accounts, with the balances indicated, appear in the ledger of Garcon Co. on December 1 of the current year: 211 Salaries Payable 212 Social Security Tax Payable 213 Medicare Tax Payable 214 Employees Federal Income Tax Payable 215 Employees State Income Tax Payable 216 State Unemployment Tax Payable 217 Federal Unemployment Tax Payable 218 Retirement Savings Deductions Payable $ 9,273 $ 3,400 219 Medical Insurance Payable 411 Operations Salaries Expense 511 Officers Salaries Expense 512 Office Salaries Expense 519 Payroll Tax Expense 27,000 2,318 15,455 950,000 13,909 600,000 1,400 150,000 500 137,951 The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December: Dec. 2. Issued Check No. 410 for $3,400 to Jay Bank to invest in a retirement savings account for employees. 2. Issued Check No. 411 to Jay Bank for $27,046, in payment of $9,273 of social secu- rity tax, $2,318 of Medicare tax, and $15,455 of employees' federal…