Receipts and Expenditures Record The  steps  required  to  bring  the  Roman Catholic  account  up  to  date  are  illustrated  in figure  II-4-3.  A  brief  explanation  follows: 69.  DATE—enter  8/20  for  August  20,  1980. 70.   DESCRIPTION—enter   the   words   “ST. LEO’S  ORPHANAGE”  to  show  that  a  dona- tion  was  made  to  that  organization. 71.  CHECK  NO.—enter  the  check  number that  was  issued  to  St.  Leo’s  Orphanage  for  this donation. The check number for this transaction is 527. 72.   P.O.   NO.—enter   the   Purchase   Order number  that  was  used  for  this  transaction.  The Purchase  Order  number  is  C-77. 73.   ROMAN   CATHOLIC   ACCOUNT   EX- PEND.—enter  the  total  amount  of  the  donation to  St.  Leo’s  Orphanage  from  the  checkbook  and the  Purchase  Order.  The  amount  is  0. 7 4 .    R O M A N    C A T H O L I C    A C C O U NT BALANCE—subtract   the   0   from   the previous balance ( ||content|| ,608.79). The new balance is ||content|| ,408.79. 75.   PROTESTANT   ACCOUNT   BAL- ANCE—since   the   Protestant   account   was   not affected   by   this   transaction,   simply   bring   the previous balance ( ||content|| ,745.37) forward to the next line. 76.  COMPOSITE  BALANCE—add  the ROMAN  CATHOLIC  ACCOUNT  BALANCE ( ||content|| ,408.79)   and   the   PROTESTQANT   AC- COUNT   BALANCE   ( ||content|| ,745.37).   Thr   new balance  is  ,154.16. AUGUST 24, 1980 Sunday services were conducted on this date. The  collections  were  turned  over  to  the  chapel fund   administrator   after   being   counted   and verified  by  the  Roman  Catholic  and  Protestant account   custodians. Roman Catholic Service The   collection   was   counted   by   two   adults and   certified   by   the   Roman   Catholic   account custodian.   The   collection   consisted   of   the monies illustrated in figure II-4-44. Protestant Service The   collection   was   counted   by   two   adults and  certified  by  the  Protestant  account  custo- dian.  The  collection  consisted  of  the  monies’ illustrated in figure II-4-45. Receipts and Expenditures Record The  steps  required  to  bring  the  Roman Catholic and Protestant accounts up to date are illustrated  in  figure  II-4-46.  A  brief  explanation follows: 77.  DATE—enter  8/24  for  August  24,  1980. 78.   DESCRIPTION—enter   the   words “SUNDAY   COLLECTIONS”   to   show   the source  of  these  receipts. 79.   ROMAN   CATHOLIC   ACCOUNT RECEIPTS—enter  the  total  amount  of  the  col- lection  from  the  Chapel  Fund  Receipt  Voucher which was 1. 80.   ROMAN   CATHOLIC   ACCOUNT BALANCE—add   the   1   to   the   previous balance     ( ||content|| ,408.79).     The     new     balance     is ||content|| ,649.79. 8 1 .    P R O T E S T A N T    A C C O U N T    R E - CEIPTS—enter  the  total  amount  of  the  collec- tion  from  the  Chapel  Fund  Receipt  Voucher which  was  1.15. 82.   PROTESTANT   ACCOUNT   BAL- ANCE—add the 1.15 to the Previous balance ( ||content|| ,745.37).  The  new  balance  is  ,016.52. 83.   COMPOSITE   BALANCE—add   the ROMAN  CATHOLIC  ACCOUNT  BALANCE ( ||content|| ,649.79) and the PROTESTANT AC- COUNT   BALANCE   (,016.52).   The   new balance  is  ,666.31. AUGUST 29, 1980 The  Roman  Catholic  and  Protestant  groups purchase  flowers  for  the  Sunday  services  from Pretty   Florist.    They  divide  the  cost  of  the flowers   equally   between   each   account.   Pretty Florist has agreed to provide the flowers at a cost of    per  Sunday  and  does  not  require  a  Pur- chase   Order   in   advance.   This   agreement   has been  in  effect  for  the  current  fiscal  year  and  is renegotiable  each  year.  As  a  matter  of  routine, 4-39