Page 1 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number 10/01/2020 J1 Additional Date: 10/02/2020 J2 Additional Date: 10/05/2020 J3 Additional Date: 10/15/2020 J4 Additional Date: 10/15/2020 J5 Additional Date: 10/15/2020 J6 Debits Credits Cash, 1036, Parents of Students 1080 Bank: Chequing Account 4040 Revenue from Lessons 4060 Revenue from Programs Additional Field: Irina Vedina 5,330.00 - 2,130.00 3,200.00 211, GL-38827, Global Liability Inc. 5080 Insurance Expense 1080 Bank: Chequing Account Additional Field: 1,800.00 - 1,800.00 212, Loomis Art Supplies 2200 Accounts Payable 1080 Bank: Chequing Account 5020 Purchase Discounts Additional Field: 1,880.00 - 1,861.20 18.80 213, Filer, Morty 1240 5260 5310 5320 5330 5380 5400 1080 2300 2310 2320 2330 2430 2440 2460 Additional Field: Advances & Loans Receivable Wages: Support Staff EI Expense CPP Expense WCB Expense Tuition Fees Expense Medical Premium Expense Bank: Chequing Account Vacation Payable EI Payable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 200.00 2,638.68 61.11 134.70 25.52 145.00 44.00 - 2,250.77 160.68 104.76 269.40 349.88 44.00 44.00 25.52 DD55, Handie, Jerome 5260 5310 5320 5330 5400 1080 2300 2310 2320 2330 2400 2410 2430 2440 2460 Additional Field: Wages: Support Staff EI Expense CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable EI Payable CPP Payable Income Tax Payable RRSP Payable Family Support Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,537.64 54.63 112.37 58.95 22.00 - 1,516.96 143.64 93.65 224.74 428.65 25.00 250.00 22.00 22.00 58.95 Wages: Support Staff EI Expense CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable EI Payable CPP Payable Income Tax Payable RRSP Payable 2,273.70 48.94 101.14 25.18 44.00 - 1,731.68 128.70 83.90 202.28 208.22 25.00 DD56, Nerture, Neela 5260 5310 5320 5330 5400 1080 2300 2310 2320 2330 2400 Account Description Page 2 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number Additional Date: 10/15/2020 J7 Additional Date: 10/15/2020 J8 Additional Date: 10/15/2020 J9 Additional Date: 10/17/2020 Debits Credits Medical Payable - Employee Medical Payable - Employer WCB Payable - 44.00 44.00 25.18 Wages: Teaching Staff EI Expense CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable EI Payable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,628.80 56.59 117.72 22.46 44.00 - 1,850.55 148.80 97.01 235.44 427.31 44.00 44.00 22.46 ADJ213, Rev. of J4. Corr. is J9. 1080 Bank: Chequing Account 2300 Vacation Payable 2310 EI Payable 2320 CPP Payable 2330 Income Tax Payable 2430 Medical Payable - Employee 2440 Medical Payable - Employer 2460 WCB Payable 1240 Advances & Loans Receivable 5260 Wages: Support Staff 5310 EI Expense 5320 CPP Expense 5330 WCB Expense 5380 Tuition Fees Expense 5400 Medical Premium Expense Additional Field: 2,250.77 160.68 104.76 269.40 349.88 44.00 44.00 25.52 - 200.00 2,638.68 61.11 134.70 25.52 145.00 44.00 213, Filer, Morty 1240 5260 5310 5320 5330 5380 5400 1080 2300 2310 2320 2330 2430 2440 2460 Additional Field: Advances & Loans Receivable Wages: Support Staff EI Expense CPP Expense WCB Expense Tuition Fees Expense Medical Premium Expense Bank: Chequing Account Vacation Payable EI Payable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 200.00 2,727.72 63.03 138.86 26.26 145.00 44.00 - 2,303.62 165.72 108.05 277.72 375.50 44.00 44.00 26.26 Vacation Payable EI Expense CPP Expense WCB Expense Bank: Chequing Account EI Payable CPP Payable 2,328.00 53.13 108.02 20.72 - 1,814.50 91.08 216.04 2430 2440 2460 Additional Field: J10 214, Tiste, Arte 5250 5310 5320 5330 5400 1080 2300 2310 2320 2330 2430 2440 2460 Additional Field: 215, Tiste, Arte 2300 5310 5320 5330 1080 2310 2320 Account Description Page 3 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number Additional Date: 10/01/2020 J11 Additional Date: 10/17/2020 J12 Additional Date: 10/01/2020 J13 Additional Date: 10/17/2020 J14 Additional Date: 10/01/2020 J15 Additional Date: 10/17/2020 J16 Additional Date: 10/01/2020 J17 Additional Date: 10/17/2020 J18 Additional Date: 10/01/2020 367.53 20.72 Memo 3A, Receiver General for Canada: Payroll tax remittance for September 2310 EI Payable 1,241.00 2320 CPP Payable 2,979.66 2330 Income Tax Payable 5,453.81 2200 Accounts Payable Additional Field: 9,674.47 216, Receiver General for Canada: Payroll tax remittance for September 2200 Accounts Payable 9,674.47 1080 Bank: Chequing Account Additional Field: 9,674.47 Memo 3B, Aspen Life Financial: Medical premium remittance for September 2430 Medical Payable - Employee 484.00 2440 Medical Payable - Employer 484.00 2200 Accounts Payable Additional Field: 968.00 217, Aspen Life Financial: Medical premium remittance for September 2200 Accounts Payable 968.00 1080 Bank: Chequing Account Additional Field: 968.00 Memo 3G, Alberta Workers’ Compensation Board: WCB remittance for September 2460 WCB Payable 392.30 2200 Accounts Payable Additional Field: 392.30 218, Alberta Workers’ Compensation Board: WCB remittance for September 2200 Accounts Payable 392.30 1080 Bank: Chequing Account Additional Field: 392.30 Memo 3D, Rocky Mountain Trust: RRSP contribution remittance for September 2400 RRSP Payable 300.00 2200 Accounts Payable Additional Field: 300.00 219, Rocky Mountain Trust: RRSP contribution remittance for September 2200 Accounts Payable 300.00 1080 Bank: Chequing Account Additional Field: 300.00 J20 220, Maintenance Enforcement Program: Family support payments remittance for September 2200 Accounts Payable 1,000.00 1080 Bank: Chequing Account 1,000.00 Additional Field: J21 221, ESS-4689, Energy Supply Services 5060 Hydro Expenses 1080 Bank: Chequing Account Additional Field: Additional Date: 10/20/2020 Credits - Income Tax Payable WCB Payable Memo 3 E, Maintenance Enforcement Program: Family support payments remittance for September 2410 Family Support Payable 1,000.00 2200 Accounts Payable 1,000.00 Additional Field: Additional Date: 10/17/2020 Account Description J19 Additional Date: 10/17/2020 Debits 2330 2460 Additional Field: J22 222, TA-113368, Telus Alberta 5200 Telephone Expenses 1080 Bank: Chequing Account 810.00 - 810.00 220.00 - 220.00 Page 4 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number Additional Date: 10/31/2020 J23 Additional Date: 10/31/2020 J24 Additional Date: 10/31/2020 J25 Additional Date: 10/31/2020 Account Description Debits Credits Additional Field: J26 DD57, Booker, Marina 5250 5280 5320 5330 5380 5400 1080 2320 2330 2400 2430 2440 2460 Additional Field: Wages: Teaching Staff Wages: Music Lessons CPP Expense WCB Expense Tuition Fees Expense Medical Premium Expense Bank: Chequing Account CPP Payable Income Tax Payable RRSP Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 4,600.00 480.00 248.31 47.24 140.00 88.00 - 4,246.93 496.62 586.76 50.00 88.00 88.00 47.24 223, Filer, Morty 5260 5310 5320 5330 5380 5400 1080 1240 2300 2310 2320 2330 2430 2440 2460 Additional Field: Wages: Support Staff EI Expense CPP Expense WCB Expense Tuition Fees Expense Medical Premium Expense Bank: Chequing Account Advances & Loans Receivable Vacation Payable EI Payable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,534.64 6.87 120.64 22.54 145.00 44.00 - 2,056.19 50.00 140.64 11.78 241.28 263.26 44.00 44.00 22.54 DD58, Handie, Jerome 5260 5310 5320 5330 5400 1080 2300 2310 2320 2330 2400 2410 2430 2440 2460 Additional Field: Wages: Support Staff EI Expense CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable EI Payable CPP Payable Income Tax Payable RRSP Payable Family Support Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,537.64 11.63 112.37 58.95 22.00 - 1,547.67 143.64 19.94 224.74 428.65 25.00 250.00 22.00 22.00 58.95 Wages: Support Staff EI Expense CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable EI Payable CPP Payable Income Tax Payable 2,273.70 48.94 101.14 25.18 44.00 - 1,731.68 128.70 83.90 202.28 208.22 DD59, Nerture, Neela 5260 5310 5320 5330 5400 1080 2300 2310 2320 2330 Page 5 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number Additional Date: 10/31/2020 J27 Additional Date: 10/31/2020 J28 Additional Date: 10/31/2020 J29 Additional Date: 10/31/2020 Debits Credits RRSP Payable Medical Payable - Employee Medical Payable - Employer WCB Payable - 25.00 44.00 44.00 25.18 DD60, Teicher, Lars 5250 5280 5310 5320 5330 5400 1080 2310 2320 2330 2400 2410 2430 2440 2460 Additional Field: Wages: Teaching Staff Wages: Music Lessons EI Expense CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account EI Payable CPP Payable Income Tax Payable RRSP Payable Family Support Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 4,200.00 360.00 90.47 213.46 40.97 44.00 - 2,900.11 155.09 426.92 787.81 50.00 500.00 44.00 44.00 40.97 224, Teutor, Helena 5250 5320 5330 5400 1080 2320 2330 2400 2430 2440 2460 Additional Field: Wages: Teaching Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account CPP Payable Income Tax Payable RRSP Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 5,500.00 259.99 49.34 44.00 - 4,036.81 519.98 1,059.20 100.00 44.00 44.00 49.34 225, Tiste, Arte 1240 5250 5310 5320 5330 5400 1080 2300 2310 2320 2330 2430 2440 2460 Additional Field: Advances & Loans Receivable Wages: Teaching Staff EI Expense CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable EI Payable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 100.00 2,628.80 56.59 117.72 22.46 44.00 - 1,950.55 148.80 97.01 235.44 427.31 44.00 44.00 22.46 55.00 320.00 - 880.00 - 2,500.00 - 500.00 - 2400 2430 2440 2460 Additional Field: J30 Account Description BDM-277581, Scholar Heights Bank: pre-authorised trunsuctions 5040 Bank Charges 5140 Interest Expense Interest on Bank Loan 2100 Bank Loan reduction of principal 5140 Interest Expense interest on mortgage 2920 Mortgage Payable reduction of principal on mortgage Page 6 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number Additional Date: 10/31/2020 J31 Additional Date: 10/31/2020 J32 Additional Date: 11/01/2020 J33 Additional Date: 11/02/2020 J34 Additional Date: 11/15/2020 J35 Additional Date: 11/15/2020 J36 Additional Date: 11/15/2020 Debits Credits - 4,255.00 1,800.00 - - 1,800.00 180.00 - 180.00 735.00 - 735.00 795.00 - 795.00 900.00 - 900.00 Cash, 1037, Parents of Students 1080 Bank: Chequing Account 4040 Revenue from Lessons 4060 Revenue from Programs Additional Field: 5,480.00 - 2,280.00 3,200.00 226, GL-38827-B, Global Liability Inc. 5080 Insurance Expense 1080 Bank: Chequing Account Additional Field: 1,800.00 - 1,800.00 227, ES-1446, Engine Services 5210 Vehicle Expenses 1080 Bank: Chequing Account Additional Field: 440.00 - 440.00 Wages: Support Staff CPP Expense WCB Expense Tuition Fees Expense Medical Premium Expense Bank: Chequing Account Advances & Loans Receivable Vacation Payable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,223.00 106.09 19.92 145.00 44.00 - 1,871.13 50.00 123.00 212.18 173.78 44.00 44.00 19.92 Wages: Support Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable CPP Payable 2,404.08 106.14 55.88 22.00 - 1,474.47 136.08 212.28 1080 Additional Field: J37 Account Description Bank: Chequing Account BCM-467116, Scholar Heights Bank: Interest revenue 1080 Bank: Chequing Account interest on investment 4100 Revenue from Interest interest on investment Additional Field: Memo 4, End-of-month adjusting entries 5100 Office Supplies Used 1280 Office Supplies office supplies used 5120 Art Supplies Used 1300 Art Supplies art supplies used 5110 Textbook Expenses 1340 Textbooks textbook damaged 5190 Property Taxes 1260 Prepaid Taxes prepaid property taxes Additional Field: 228, Filer, Morty 5260 5320 5330 5380 5400 1080 1240 2300 2320 2330 2430 2440 2460 Additional Field: DD61, Handie, Jerome 5260 5320 5330 5400 1080 2300 2320 Page 7 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number Additional Date: 11/15/2020 J38 Additional Date: 11/15/2020 J39 Additional Date: 11/17/2020 J40 Additional Date: 11/01/2020 J41 Additional Date: 11/17/2020 J42 Additional Date: 11/01/2020 Additional Date: Debits Credits Income Tax Payable RRSP Payable Family Support Payable Medical Payable - Employee Medical Payable - Employer WCB Payable - 390.39 25.00 250.00 22.00 22.00 55.88 DD62, Nerture, Neela 5260 5310 5320 5330 5400 1080 2300 2310 2320 2330 2400 2430 2440 2460 Additional Field: Wages: Support Staff EI Expense CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable EI Payable CPP Payable Income Tax Payable RRSP Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,067.00 32.41 91.48 22.94 44.00 - 1,615.21 117.00 55.56 182.96 151.16 25.00 44.00 44.00 22.94 229, Tiste, Arte 5250 5310 5320 5330 5400 1080 1240 2300 2310 2320 2330 2430 2440 2460 Additional Field: Wages: Teaching Staff EI Expense CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Advances & Loans Receivable Vacation Payable EI Payable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,395.60 6.13 106.83 20.50 44.00 - 1,719.58 25.00 135.60 10.51 213.66 360.21 44.00 44.00 20.50 810.00 - 810.00 Memo 5A, Receiver General for Canada: Payroll Tax remittance for October 2310 EI Payable 841.41 2320 CPP Payable 3,503.48 2330 Income Tax Payable 5,568.42 2200 Accounts Payable Additional Field: 9,913.31 231, Receiver General for Canada: Payroll Tax remittance for October 2200 Accounts Payable 9,913.31 1080 Bank: Chequing Account Additional Field: 9,913.31 Memo 5B, Aspen Life Financial: Medical premium remittance for October 2430 Medical Payable - Employee 484.00 2440 Medical Payable - Employer 484.00 2200 Accounts Payable Additional Field: 968.00 2330 2400 2410 2430 2440 2460 Additional Field: J43 Account Description 230, ESS-5568, Energy Supply Services 5060 Hydro Expenses 1080 Bank: Chequing Account Additional Field: Page 8 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number 11/17/2020 J44 Additional Date: 11/01/2020 420.25 Memo 5D, Rocky Mountain Trust: RRSP contributions remittance for October 2400 RRSP Payable 300.00 2200 Accounts Payable Additional Field: 300.00 234, Rocky Mountain Trust: RRSP contributions remittance for October 2200 Accounts Payable 300.00 1080 Bank: Chequing Account Additional Field: 300.00 J47 J48 J49 Memo 5E, Maintenance Enforcement Program: Family support payments remittance for October 2410 Family Support Payable 1,000.00 2200 Accounts Payable 1,000.00 Additional Field: J50 235, Maintenance Enforcement Program: Family support payments remittance for October 2200 Accounts Payable 1,000.00 1080 Bank: Chequing Account 1,000.00 Additional Field: J51 236, TA-193245, Telus Alberta 5200 Telephone Expenses 1080 Bank: Chequing Account Additional Field: Additional Date: 11/17/2020 Additional Date: 11/20/2020 Additional Date: 11/30/2020 J52 Additional Date: 11/30/2020 968.00 233, Alberta Workers’ Compensation Board: WCB premiums remittance for October 2200 Accounts Payable 420.25 1080 Bank: Chequing Account Additional Field: Additional Date: 11/01/2020 968.00 - J46 Additional Date: 11/17/2020 Credits Memo 5C, Alberta Workers’ Compensation Board: WCB premiums remittance for October 2460 WCB Payable 420.25 2200 Accounts Payable 420.25 Additional Field: Additional Date: 11/01/2020 Debits J45 Additional Date: 11/17/2020 Account Description 232, Aspen Life Financial: Medical premium remittance for October 2200 Accounts Payable 1080 Bank: Chequing Account Additional Field: J53 237, Filer, Morty 5260 5320 5330 5380 5400 1080 1240 2300 2320 2330 2430 2440 2460 Additional Field: DD63, Handie, Jerome 5260 5320 5330 5400 1080 2300 2320 2330 245.00 - 245.00 Wages: Support Staff CPP Expense WCB Expense Tuition Fees Expense Medical Premium Expense Bank: Chequing Account Advances & Loans Receivable Vacation Payable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,445.60 116.48 21.79 145.00 44.00 - 2,006.88 50.00 135.60 232.96 237.64 44.00 44.00 21.79 Wages: Support Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable CPP Payable Income Tax Payable 2,537.64 112.37 58.95 22.00 - 1,555.98 143.64 224.74 428.65 Page 9 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number Additional Date: 11/30/2020 J54 Additional Date: 11/30/2020 J55 Additional Date: 11/30/2020 J56 Additional Date: 11/30/2020 Debits Credits RRSP Payable Family Support Payable Medical Payable - Employee Medical Payable - Employer WCB Payable - 25.00 250.00 22.00 22.00 58.95 DD64, Nerture, Neela 5260 5320 5330 5400 1080 2300 2320 2330 2400 2430 2440 2460 Additional Field: Wages: Support Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable CPP Payable Income Tax Payable RRSP Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,521.74 112.72 27.87 44.00 - 1,919.12 142.74 225.44 278.16 25.00 44.00 44.00 27.87 238, Tiste, Arte 5250 5320 5330 5400 1080 1240 2300 2320 2330 2430 2440 2460 Additional Field: Wages: Teaching Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Advances & Loans Receivable Vacation Payable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,565.20 114.75 21.92 44.00 - 1,827.24 25.00 145.20 229.50 409.01 44.00 44.00 21.92 DD65, Booker, Marina 5250 5280 5320 5330 5380 5400 1080 2320 2330 2400 2430 2440 2460 Additional Field: Wages: Teaching Staff Wages: Music Lessons CPP Expense WCB Expense Tuition Fees Expense Medical Premium Expense Bank: Chequing Account CPP Payable Income Tax Payable RRSP Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 4,600.00 480.00 133.25 47.24 140.00 88.00 - 4,361.99 266.50 586.76 50.00 88.00 88.00 47.24 Wages: Teaching Staff Wages: Music Lessons CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account CPP Payable Income Tax Payable RRSP Payable Family Support Payable Medical Payable - Employee 4,200.00 360.00 213.46 40.97 44.00 - 2,964.73 426.92 787.81 50.00 500.00 44.00 2400 2410 2430 2440 2460 Additional Field: J57 DD66, Teicher, Lars 5250 5280 5320 5330 5400 1080 2320 2330 2400 2410 2430 Account Description Page 10 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number Additional Date: 11/30/2020 J58 Additional Date: 11/30/2020 J59 Additional Date: 11/30/2020 J60 Additional Date: 11/30/2020 J61 Additional Date: 12/01/2020 J62 Additional Date: 12/02/2020 J63 Additional Date: 12/15/2020 Debits Credits Medical Payable - Employer WCB Payable - 44.00 40.97 Wages: Teaching Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account CPP Payable Income Tax Payable RRSP Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 5,500.00 7.50 49.34 44.00 - 4,289.30 15.00 1,059.20 100.00 44.00 44.00 49.34 55.00 320.00 - 880.00 - 2,500.00 - 500.00 - - 4,255.00 175.00 - 175.00 620.00 - 620.00 505.00 - 505.00 900.00 - 900.00 1,800.00 - - 1,800.00 Cash, 1038, Parents of Students 1080 Bank: Chequing Account 4040 Revenue from Lessons 4060 Revenue from Programs Additional Field: 3,980.00 - 1,580.00 2,400.00 240, GL-38827-C, Global Liability Inc. 5080 Insurance Expense 1080 Bank: Chequing Account Additional Field: 1,800.00 - 1,800.00 2440 2460 Additional Field: J64 239, Teutor, Helena 5250 5320 5330 5400 1080 2320 2330 2400 2430 2440 2460 Additional Field: Account Description BDM-422344, Scholar Heights Bank: pre-authorised trunsuctions 5040 Bank Charges 5140 Interest Expense Interest on Bank Loan 2100 Bank Loan reduction of principal 5140 Interest Expense interest on mortgage 2920 Mortgage Payable reduction of principal on mortgage 1080 Bank: Chequing Account Additional Field: Memo 6, End-of-month adjusting entries 5100 Office Supplies Used 1280 Office Supplies office supplies used 5120 Art Supplies Used 1300 Art Supplies art supplies used 5110 Textbook Expenses 1340 Textbooks textbook damaged 5190 Property Taxes 1260 Prepaid Taxes prepaid property taxes Additional Field: BCM-64567, Scholar Heights Bank: Interest revenue 1080 Bank: Chequing Account interest on investment 4100 Revenue from Interest interest on investment Additional Field: 241, Filer, Morty Page 11 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Additional Date: 12/15/2020 J65 Additional Date: 12/15/2020 J66 Additional Date: 12/15/2020 J67 Additional Date: 12/01/2020 J68 Account Number Account Description Debits Credits 5260 5320 5330 5380 5400 1080 1240 2300 2320 2330 2430 2440 2460 Additional Field: Wages: Support Staff CPP Expense WCB Expense Tuition Fees Expense Medical Premium Expense Bank: Chequing Account Advances & Loans Receivable Vacation Payable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,445.60 39.14 21.79 145.00 44.00 - 2,084.22 50.00 135.60 78.28 237.64 44.00 44.00 21.79 DD67, Handie, Jerome 5260 5320 5330 5400 1080 2300 2320 2330 2400 2410 2430 2440 2460 Additional Field: Wages: Support Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable CPP Payable Income Tax Payable RRSP Payable Family Support Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,537.64 112.37 58.95 22.00 - 1,555.98 143.64 224.74 428.65 25.00 250.00 22.00 22.00 58.95 DD68, Nerture, Neela 5260 5320 5330 5400 1080 2300 2320 2330 2400 2430 2440 2460 Additional Field: Wages: Support Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable CPP Payable Income Tax Payable RRSP Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,480.40 110.79 27.42 44.00 - 1,893.94 140.40 221.58 266.27 25.00 44.00 44.00 27.42 242, Tiste, Arte 5250 5320 5330 5400 1080 1240 2300 2320 2330 2430 2440 2460 Additional Field: Wages: Teaching Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Advances & Loans Receivable Vacation Payable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,565.20 114.75 21.92 44.00 - 1,827.24 25.00 145.20 229.50 409.01 44.00 44.00 21.92 Memo 7A, Receiver General for Canada: Payroll taxes remittance for November 2310 EI Payable 66.07 2320 CPP Payable 2,442.14 2330 Income Tax Payable 4,862.77 - Page 12 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number Additional Date: 12/17/2020 J69 Additional Date: 12/01/2020 J70 Additional Date: 12/17/2020 J71 Additional Date: 12/01/2020 968.00 244, Aspen Life Financial: Medical Premium remittance for November 2200 Accounts Payable 968.00 1080 Bank: Chequing Account Additional Field: 968.00 300.00 246, Rocky Mountain Trust: RRSP contributions remittance for November 2200 Accounts Payable 300.00 1080 Bank: Chequing Account Additional Field: 300.00 J75 J76 Memo 7E, Maintenance Enforcement Program: Family support pays remittance for November 2410 Family Support Payable 1,000.00 2200 Accounts Payable 1,000.00 Additional Field: J77 247, Maintenance Enforcement Program: Family support pays remittance for November 2200 Accounts Payable 1,000.00 1080 Bank: Chequing Account 1,000.00 Additional Field: J78 ADJ242, Rev. of J67. Corr. is J79. 1080 Bank: Chequing Account 1240 Advances & Loans Receivable 2300 Vacation Payable 2320 CPP Payable 2330 Income Tax Payable 2430 Medical Payable - Employee 2440 Medical Payable - Employer 2460 WCB Payable 5250 Wages: Teaching Staff 5320 CPP Expense 5330 WCB Expense 5400 Medical Premium Expense Additional Field: Additional Date: 12/15/2020 Memo 7B, Aspen Life Financial: Medical Premium remittance for November 2430 Medical Payable - Employee 484.00 2440 Medical Payable - Employer 484.00 2200 Accounts Payable Additional Field: Memo 7D, Rocky Mountain Trust: RRSP contributions remittance for November 2400 RRSP Payable 300.00 2200 Accounts Payable Additional Field: J74 Additional Date: 12/15/2020 7,370.98 387.32 Additional Date: 12/17/2020 243, Receiver General for Canada: Payroll taxes remittance for November 2200 Accounts Payable 7,370.98 1080 Bank: Chequing Account Additional Field: 245, Alberta Workers’ Compensation Board: WCB premiums remittance for November 2200 Accounts Payable 387.32 1080 Bank: Chequing Account Additional Field: Additional Date: 12/01/2020 7,370.98 J73 Additional Date: 12/17/2020 Credits - Accounts Payable Memo 7C, Alberta Workers’ Compensation Board: WCB premiums remittance for November 2460 WCB Payable 387.32 2200 Accounts Payable 387.32 Additional Field: Additional Date: 12/01/2020 Account Description J72 Additional Date: 12/17/2020 Debits 2200 Additional Field: J79 248, Tiste, Arte 1,827.24 25.00 145.20 229.50 409.01 44.00 44.00 21.92 - 2,565.20 114.75 21.92 44.00 Page 13 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Additional Date: 12/17/2020 J80 Additional Date: 12/20/2020 J81 Additional Date: 12/31/2020 J82 Additional Date: 12/31/2020 J83 Additional Date: 12/31/2020 J84 Account Number Account Description 2300 5250 5320 5330 5400 1080 1240 2320 2330 2430 2440 2460 Additional Field: Vacation Payable Wages: Teaching Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Advances & Loans Receivable CPP Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable Debits Credits 429.60 2,565.20 143.20 27.04 44.00 - 2,173.28 50.00 286.40 584.32 44.00 44.00 27.04 249, ESS-7889, Energy Supply Services 5060 Hydro Expenses 1080 Bank: Chequing Account Additional Field: 810.00 - 810.00 250, TA-266778, Telus Alberta 5200 Telephone Expenses 1080 Bank: Chequing Account Additional Field: 215.00 - 215.00 251, Filer, Morty 5260 5330 5380 5400 1080 2300 2330 2430 2440 2460 Additional Field: Wages: Support Staff WCB Expense Tuition Fees Expense Medical Premium Expense Bank: Chequing Account Vacation Payable Income Tax Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,671.20 24.11 145.00 44.00 - 2,319.31 151.20 301.69 44.00 44.00 24.11 DD69, Handie, Jerome 5260 5320 5330 5400 1080 2300 2320 2330 2400 2410 2430 2440 2460 Additional Field: Wages: Support Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable CPP Payable Income Tax Payable RRSP Payable Family Support Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 2,849.28 85.10 66.13 22.00 - 1,787.58 161.28 170.20 518.32 25.00 250.00 22.00 22.00 66.13 Wages: Support Staff CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account Vacation Payable CPP Payable Income Tax Payable RRSP Payable Medical Payable - Employee Medical Payable - Employer 2,480.40 110.79 27.42 44.00 - 1,893.94 140.40 221.58 266.27 25.00 44.00 44.00 DD70, Nerture, Neela 5260 5320 5330 5400 1080 2300 2320 2330 2400 2430 2440 Page 14 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number 2460 Additional Field: Additional Date: 12/31/2020 J85 Additional Date: 12/31/2020 J86 Additional Date: 12/31/2020 J87 Additional Date: 12/31/2020 J88 Additional Date: 12/31/2020 Additional Date: J89 Account Description WCB Payable Debits Credits - 27.42 DD71, Booker, Marina 5250 5280 5330 5380 5400 1080 2330 2400 2430 2440 2460 Additional Field: Wages: Teaching Staff Wages: Music Lessons WCB Expense Tuition Fees Expense Medical Premium Expense Bank: Chequing Account Income Tax Payable RRSP Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 4,600.00 300.00 45.64 140.00 88.00 - 4,370.14 531.86 50.00 88.00 88.00 45.64 DD72, Teicher, Lars 1240 5250 5280 5320 5330 5400 1080 2320 2330 2400 2410 2430 2440 2460 Additional Field: Advances & Loans Receivable Wages: Teaching Staff Wages: Music Lessons CPP Expense WCB Expense Medical Premium Expense Bank: Chequing Account CPP Payable Income Tax Payable RRSP Payable Family Support Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 200.00 4,200.00 240.00 207.52 39.91 44.00 - 3,085.79 415.04 752.69 50.00 500.00 44.00 44.00 39.91 252, Teutor, Helena 5250 5330 5400 1080 2330 2400 2430 2440 2460 Additional Field: Wages: Teaching Staff WCB Expense Medical Premium Expense Bank: Chequing Account Income Tax Payable RRSP Payable Medical Payable - Employee Medical Payable - Employer WCB Payable 5,500.00 49.34 44.00 - 4,296.80 1,059.20 100.00 44.00 44.00 49.34 1,800.00 - - 1,800.00 65.00 320.00 - 880.00 - 2,500.00 - 500.00 - - 4,265.00 BCM-69886, Scholar Heights Bank: Interest revenue 1080 Bank: Chequing Account interest on investment 4100 Revenue from Interest interest on investment Additional Field: BDM-532281, Scholar Heights Bank: pre-authorised trunsuctions 5040 Bank Charges 5140 Interest Expense Interest on Bank Loan 2100 Bank Loan reduction of principal 5140 Interest Expense interest on mortgage 2920 Mortgage Payable reduction of principal on mortgage 1080 Bank: Chequing Account Additional Field: Page 15 Helena's Academy. Irina Vedina All Journal Entries 10/01/2020 to 12/31/2020 Account Number 12/31/2020 J90 Additional Date: 12/31/2020 Additional Date: J91 Account Description Memo 9, End-of-month adjusting entries 5100 Office Supplies Used 1280 Office Supplies office supplies used 5120 Art Supplies Used 1300 Art Supplies art supplies used 5110 Textbook Expenses 1340 Textbooks textbook damaged 5190 Property Taxes 1260 Prepaid Taxes prepaid property taxes Additional Field: Cash, 1039, Parents of Students 1080 Bank: Chequing Account 4020 Revenue from School Fees Additional Field: Debits Credits 230.00 - 230.00 650.00 - 650.00 550.00 - 550.00 900.00 - 900.00 300,000.00 - 300,000.00 546,764.24 546,764.24