The following selected transactions were comploted by Capers Company during October of the current year: Oct. 1 Purchased merchandlse from UK Imports Co. $14.448, terms FOB destination, n30. 3. Purchased metchandise trom Hoagie Co. $9,950, terms FOB shipping point, 2/10, n/eom. Prepaid. freight of $220 was added to the invoice. 4. Purchased merchandise from Taco Co, $13,650, terms FOD destination, 2210, n/30. 6 Issued debit memo to Taco Co. for $4, 550 of merchandise returned from purchaso on October 4, 13. Paid Hoagie Co. for invoice of October 3 . 14 Paid Taco Co. for invoice of October 4 less debit memo of October 6 . 19. Purchased merchandise trom Voggie Co.; $27,300, terms FOB shipping point, n/eom. 19 Paid treight of $400 on October 19 purchase from Veggie Co. 20 Purchased merchandise frem Caosar Salad Co., $22.000, terms FOB destination, 1/10, nOo 30 Paid Caesar Salad Co. for invoice of October 20. 31 Paid UK imports Co. for invoice of October 1. 31 Paid Veggie Co. for invoice of October 19. Joumaitze the entries to recond the transactians of Capers Company for October. Fefer to the chart of accounts for the exact wonding of the account tibey. CNOw/ joumals do not use lines for journal explanations. Every line on a joumal page is used for debit or credt entries. CNOW joumals will automaticaliy indent a crecit enory when a credit amount is enteredPurchase- Related Transactions Using Perpetual Inventory System Instructions Chart of Accounts Journal Chart of Accounts . CHART OF ACCOUNTS Capers Company General Ledger ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable 610 Interest Revenue 125 Notes Receivable 130 Merchandise Inventory EXPENSES 131 Estimated Returns Inventory 510 Cost of Merchandise Sold 140 Office Supplies 521 Delivery Expense 141 Store Supplies 522 Advertising Expense 142. Prepaid Insurance 524 Depreciation Expense-Store Equipment 180 Land 525 Depreciation Expense-Office Equipment 192 Store Equipment 526 Salaries Expense 193 Accumulated Depreciation-Store Equipment 531 Rent Expense 194 Office Equipment 533 Insurance Expense 195 Accumulated Depreciation-Office Equipment 534 Store Supplies Expense 535 Office Supplies Expense LIABILITIES 536 Credit Card ExpensePurchase-Related Transactions Using Perpetual Inventory System Instructions Chart of Accounts Journal Chart of Accounts. 192 Store Equipment 526 Salaries Expense 193 Accumulated Depreciation-Store Equipment 531 Rent Expense 194 Office Equipment 533 Insurance Expense 195 Accumulated Depreciation-Office Equipment 534 Store Supplies Expense 535 Office Supplies Expense LIABILITIES 536 Credit Card Expense 211 Accounts Payable-Caesar Salad Co. 539 Miscellaneous Expense 212 Accounts Payable-Hoagie Co. 710 Interest Expense 213 Accounts Payable-Taco Co. 214 Accounts Payable-UK Imports Co. 215 Accounts Payable-Veggie Co. 216 Salaries Payable 218 Sales Tax Payable 219 Customers Refunds Payable 221 Notes Payable EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary.

1. The following selected transactions were comploted by Capers Company during October of the
current year: Oct. 1 Purchased merchandlse from UK Imports Co. $14.448, terms FOB
destination, n30. 3. Purchased metchandise trom Hoagie Co. $9,950, terms FOB shipping point,
2/10, n/eom. Prepaid. freight of $220 was added to the invoice. 4. Purchased merchandise from
Taco Co, $13,650, terms FOD destination, 2210, n/30. 6 Issued debit memo to Taco Co. for $4,
550 of merchandise returned from purchaso on October 4, 13. Paid Hoagie Co. for invoice of
October 3 . 14 Paid Taco Co. for invoice of October 4 less debit memo of October 6 . 19.
Purchased merchandise trom Voggie Co.; $27,300, terms FOB shipping point, n/eom. 19 Paid
treight of $400 on October 19 purchase from Veggie Co. 20 Purchased merchandise frem Caosar
Salad Co., $22.000, terms FOB destination, 1/10, nOo 30 Paid Caesar Salad Co. for invoice of
October 20. 31 Paid UK imports Co. for invoice of October 1. 31 Paid Veggie Co. for invoice of
October 19. Joumaitze the entries to recond the transactians of Capers Company for October.
Fefer to the chart of accounts for the exact wonding of the account tibey. CNOw/ joumals do not
use lines for journal explanations. Every line on a joumal page is used for debit or credt entries.
CNOW joumals will automaticaliy indent a crecit enory when a credit amount is enteredPurchase-
Related Transactions Using Perpetual Inventory System Instructions Chart of Accounts Journal
Chart of Accounts . CHART OF ACCOUNTS Capers Company General Ledger ASSETS
REVENUE 110 Cash 410 Sales 120 Accounts Receivable 610 Interest Revenue 125 Notes
Receivable 130 Merchandise Inventory EXPENSES 131 Estimated Returns Inventory 510 Cost of
Merchandise Sold 140 Office Supplies 521 Delivery Expense 141 Store Supplies 522 Advertising
Expense 142. Prepaid Insurance 524 Depreciation Expense-Store Equipment 180 Land 525
Depreciation Expense-Office Equipment 192 Store Equipment 526 Salaries Expense 193
Accumulated Depreciation-Store Equipment 531 Rent Expense 194 Office Equipment 533
Insurance Expense 195 Accumulated Depreciation-Office Equipment 534 Store Supplies Expense
535 Office Supplies Expense LIABILITIES 536 Credit Card ExpensePurchase-Related
Transactions Using Perpetual Inventory System Instructions Chart of Accounts Journal Chart of
Accounts. 192 Store Equipment 526 Salaries Expense 193 Accumulated Depreciation-Store
Equipment 531 Rent Expense 194 Office Equipment 533 Insurance Expense 195 Accumulated
Depreciation-Office Equipment 534 Store Supplies Expense 535 Office Supplies Expense
LIABILITIES 536 Credit Card Expense 211 Accounts Payable-Caesar Salad Co. 539
Miscellaneous Expense 212 Accounts Payable-Hoagie Co. 710 Interest Expense 213 Accounts
Payable-Taco Co. 214 Accounts Payable-UK Imports Co. 215 Accounts Payable-Veggie Co. 216
Salaries Payable 218 Sales Tax Payable 219 Customers Refunds Payable 221 Notes Payable
EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income SummaryJowrnalue the antries to
record the transactions of Capers Company for October. Refer to the chart of accounts for the
exact werding of the account inles. CNOW journals do not use wnes for joumat explanations.
Every line on a joumal page is used for debit or credit entrios. CNOW joumals wilf autiomaticaly
indent a credit en'y when a credit amount is enteredPurchase-Related Transactions Using
Perpetual Inventory System Journal 9 (30) 11 12 (4) 1)