The owner, Ms. Rose Petals, contributed R80 000 as capital contribution. Issued receipt no. 57.

We will select the transactions where the business pays money:

• Transaction 3: Purchase of laundry machines (R23 000).
• Unnumbered transaction (between 3 and 6): Payment for advert to Krugersdorp News (R1 200). We will assume this occurred on Day 4.
• Transaction 15: Purchase of washing liquid and softener (R6 200).
• Transaction 21: Payment for new irons and washing machine repair (R800).

The journal includes columns for the document number (Doc), day, name of the payee, the amount paid from the bank (credit), and the accounts debited (Equipment or Sundry Accounts).

$$\begin{array}{|c|c|l|r|r|l|r|} \hline \textbf{Doc} & \textbf{Day} & \textbf{Name of Payee} & \textbf{Bank (Cr)} & \textbf{Equipment (Dr)} & \textbf{Sundry Accounts (Dr)} & \textbf{Amount} \\ \hline & 3 & \text{Machine Repairs and Suppliers} & \text{R23 000} & \text{R23 000} & & \\ & 4 & \text{Krugersdorp News} & \text{R1 200} & & \text{Advertising Expense} & \text{R1 200} \\ & 15 & \text{Sunshine Wholesalers} & \text{R6 200} & & \text{Laundry Supplies Expense} & \text{R6 200} \\ & 21 & \text{Machine Repairs and Suppliers} & \text{R800} & \text{R600} & \text{Repairs Expense} & \text{R200} \\ \hline \textbf{Total} & & & \textbf{R31 200} & \textbf{R23 600} & & \textbf{R7 600} \\ \hline \end{array}$$

The total cash payments recorded in the journal are R31 200.