| June 1 | | Cash sale #3357 for hire of diving equipment, total value $318.30, including GST. The customer paid by EFTPOS which went directly into our bank account. |
| June 4 | | Received the telephone bill (invoice #289467) from Telstra for $376.42, including GST. This was paid immediately with cheque #1194. |
| June 5 | | Paid Louis Reevsby $960.00 with cheque #1195, the amount owing to him for invoice #1753. |
| June 6 | | Receive 3 scuba sets (hire equipment) costing $2,690.00 including GST, from Coral Divers Imports together with their invoice #23116 for $2,801.00 which included a freight charge of $111.00. Terms on this invoice are 5/10, N30 and prices include GST. |
| June 7 | | Invoiced (invoice #3358) Beach and Reef Holidays for the hire of equipment ($1,161.00) and lessons ($1,980.00). Total invoice value $3,141.00 including GST and terms are N30. |
| June 10 | | Received and banked a cheque for $1,320.00 from Beach and Reef Holidays. |
| June 12 | | Purchased postage stamps ($60.00 including GST) from Australia Post. These were paid for with cash from petty cash. |
| June 12 | | Sent cheque #1196 for $2,400.00 to One Stop Diving Shop in payment of their invoice #13467. |
| June 12 | | The owner, Sam Mackee, cashed cheque #1197 for $3,027.00 for his own use. |
| June 14 | | Paid Coral Divers Imports $2,660.95 with cheque #1198. This was in payment of their invoice #23116 less prompt payment discount. |
| June 15 | | Purchased coffee and biscuits (staff amenities) for $26.85 from Campbell's Cash & Carry. This amount includes only $0.72 GST as some of the items are GST free. These were paid for with cash from petty cash. |
| June 17 | | Sold ex hire equipment to Mark Allen for $661.00 including GST. His cheque for this amount was banked today. This equipment originally cost $798.00, but was written down to $325.00 at the date of sale. Calculate and journalise the profit on the sale. |
| June 17 | | Received a bill (invoice #2234) from Louis Reevsby for $1,360.00 including GST for diving instruction provided. His terms are N7. |
| June 18 | | Cash sale (invoice #3359) for hire of equipment $281.60 and lessons $1,320.00. The customer paid the $1,601.60 including GST by EFTPOS. |
| June 19 | | Invoiced (invoice #3360) Cairns Coral Divers for hire of equipment $2,217.60 and lessons $1,188.00. Total value of invoice $3,405.60 including GST with terms of 10/10, N30. |
| June 20 | | Purchase fuel for the motor vehicle costing $88.00 including GST. This was paid for with cheque #1199. |
| June 24 | | Received and banked a cheque for $2,160.00 from Coral Holiday Resort. |
| June 24 | | Cashed cheque #1200 for $86.85 to reimburse petty cash. |
| June 24 | | Paid Tank World with cheque #1201 for repairs to scuba tanks costing $352.00 including GST. |
| June 25 | | Sent cheque #1202 for $432.00 to Australian Super. This was in payment of the amount of superannuation owing for May. |
| June 26 | | Credit sale to Adventure Tours (invoice #3361) for hire of equipment $792.00 and lessons $1,320.00. Prices include GST and terms are N30. |
| June 26 | | Received new dive equipment for hire equipment ($1,650.00) from Diving DownUnder together with their invoice #9457 for $1,705.00 including GST, which included a freight charge of $55.00. Terms N30. |
| June 27 | | Received adjustment note #9462 from Diving DownUnder for $165.00 including GST. This was for the return of one of the dive equipment purchased on invoice #9457. |
| June 28 | | Paid Coastal Reef Cleaners for cleaning services provided in June $110.00 including GST, by cheque #1203. |
| June 28 | | Cashed cheque #1204 for $4,060.00 for wages for the month. Gross wages are $4,600.00 and PAYG Withholding deducted was $540.00. |
| June 28 | | Received and banked a cheque for $3,065.04 from Cairns Coral Divers. |
