Prepare the Cash Receipts Journal for Bold Stationers for October 2025, assuming a continuous stock system and a 100% mark-up on cost.

3.1 Cash Receipts Journal

Here is the Cash Receipts Journal for Bold Stationers for October 2025, reflecting the transactions provided. The business uses a continuous stock system with a 100% mark-up on cost.

$$\begin{array}{|l|l|l|l|l|l|l|l|l|l|} \hline \textbf{Doc No.} & \textbf{Day} & \textbf{Details} & \textbf{Fol.} & \textbf{Bank (Dr)} & \textbf{Sales (Cr)} & \textbf{Cost of Sales (Dr)} & \textbf{Trading Stock (Cr)} & \textbf{Sundry Accounts (Cr)} & \textbf{Sundry Accounts (Cr)} \\ \cline{9-10} & & & & & & & & \textbf{Amount} & \textbf{Details} \\ \hline 001 & 01 & B.Bold (Capital) & & 300\,000 & & & & 300\,000 & Capital \\ \text{CRR} & 02 & Cash Sales & & 6\,700 & 6\,700 & 3\,350 & 3\,350 & & \\ 002 & 05 & L.Lekalakala (Rent Inc) & & 1\,200 & & & & 1\,200 & Rent Income \\ \text{CRR} & 08 & Cash Sales & & 8\,600 & 8\,600 & 4\,300 & 4\,300 & & \\ \text{CRR} & 27 & Cash Sales & & 4\,400 & 4\,400 & 2\,200 & 2\,200 & & \\ \hline \textbf{TOTALS} & & & & \textbf{320\,900} & \textbf{19\,700} & \textbf{9\,850} & \textbf{9\,850} & \textbf{301\,200} & \\ \hline \end{array}$$

• Calculation for Cost of Sales:
  • Mark-up is 100% on cost. This means Selling Price = Cost + (100% of Cost) = 2 $\times$ Cost.
  • Therefore, Cost = Selling Price / 2.
  • Day 02: Cost of Sales = R6,700 / 2 = R3,350
  • Day 08: Cost of Sales = R8,600 / 2 = R4,300
  • Day 27: Cost of Sales = R4,400 / 2 = R2,200

3.2 Cash Payments Journal

No source documents or information regarding cash payments for October 2025 were provided in the image. Therefore, the Cash Payments Journal is empty.