October 2 Cheque Copу No. 652, cash purchase of miscellaneous expense item, $232.50 plus HST of $30.23, total $262.73. 4 Purchase Invoice From Main Supply for fertilizer, $1425.30 plus HST of $185.29, total $1610.59. OP 262 Chapter 7 5 Bank Debit Memo Bank charges and loan interest for September, $825.17. 7 Cheque Copy No. 653, for wages for the week, $1225.00. (For simplicity, normal payroll deductions are not considered.) 8 Cash Receipts Cash receipts for previous week, golf $3006.00, food $735.00, plus HST of $486.33, total $4227.33. 9 Cheque Copy No. 654, to Main Supply, payment of debt owing, $1890.65. 10 Purchase Invoice From Blair's Automotive for truck repairs, $330.00 plus HST of $42.90, total $372.90. 11 Purchase Invoice From Pro Equipment for golf supplies, $264.60 plus HST of $34.40, total $299.00. 13 Cheque Copy No. 655, to the owner, for personal use, $1500.00. 14 Cheque Copy No. 656, for wages for the week, $1175.00. 15 Cash Receipts Cash receipts for previous week, golf $2880.00, food $705.00, plus HST of $466.05, total $4051.05. 15 Electronic Funds Transfer Through the online banking site, paid $5000 to reduce the principal amount of the bank loan, confirmation number 654008A. 17 Purchase Invoice From Pro Equipment for repairs to lawn mowers, $600.00 plus HST of $78.00, total $678.00. 18 Cheque Copу No. 657, to Roger's Automotive for repair to the business vehicle, $842.25 plus HST of $109.49, total $951.74. 20 Cheque Copy No. 658, to Greco Investments, for mortgage payment, mortgage interest $779.16, loan reduction $1000.00, total $1779.16. 21 Cheque Copyу No. 659, for wages for the week, $1225.00. 22 Cash Receipts Cash receipts for the previous week, golf $3300.00, food $750.22, plus HST of $526.53, total $4576.75. 23 Cheque Copy No. 660, to Pro Equipment, for partial payment of debt owing, $2000.00. 24 Purchase Invoice From Main Supply, for office supplies, $142.50 plus HST of $18.53, total $161.03. 25 Purchase Invoice From Blair's Automotive, for auto equipment repairs, $435.00 plus HST of $56.55, total $491.55. 26 Cheque Copy No. 661, for the wages for the week, $1195.00. 28 Cheque Copy No. 662, for the cash purchase of miscellaneous expense item, $127.50 plus HST of $16.58, total $144.08. OP Chapter Review 263 29 Cash Receipts Cash receipts for the previous week, golf $3015.00, food $870.45, plus HST of $505.11, total $4390.56. 30 Cheque Copy No. 663, cash payment for heat and electricity for the month, $899.52 plus HST of $116.94, total $1016.46. 31 Cheque Copy No. 664, cash payment for cellular telephone service for the month, $212.50 plus HST of $27.63, total $240.13. 31 Cheque Copy No. 665, to the owner, for personal use, $1400.00. 31 Cheque Copy No. 666, to the Receiver General, paying the net HST for Septem- ber, $787.50. B. Balance the ledger by means of a trial balance. C. Prepare an income statement for the 10 months ended October 31. D. Prepare a balance sheet for October 31. Use Figure 5.8 on page 155 as your guide.