Guardian services inc. had the following transactions during the month of april: apr. 4. purchased office supplies from officemate, inc. on account, $460. apr. 9. purchased office equipment, inc. on account from tek village inc., $1,820. apr. 16. purchased office supplies from officemate, inc. on account, $120. apr. 19. purchased office supplies from paper-to-go inc. on account, $190. apr. 27. paid invoice on april 4 purchase from officemate, inc. prepare a purchases journal to record the april purchase transactions for guardian services inc.

supplies                  770* debit

office equipment 1,820 debit

           cash                              460 credit

           accounts payable      2,130 credit

-- to transfer subsidiary purchase book into journal --

Explanation:

we will do a single entry for the whole purchases of the month.

we add the supplies purchases:

*supplies purchases:

Apr  4  460

Apr 16  120

Apr 19 190

          770

We calcualte the accoutn payable balance:

account payable:

770 supplies purhcase + 1,820 equipment purchase - 460 payment = 2,130

then cash used for 460

and equipment purchase for 1,820

the purchases assets goes into debit side

while the account payable and the cash used on credit

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