the  Roman  Catholic  and  Protestant  chapel  fund custodians   submit   a   Purchase   Order   to   the chapel  fund  administrator  on  the  last  Friday  of the  month  authorizing  payment  of  the  flowers. There  are  five  Sundays  in  August,  so  the  total cost  of  the  flowers  if  0. Purchase Order (Part 3) The   Roman   Catholic   account   custodian issued  Purchase  Order  number  C-78  for   (figure   II-4-47)   and   the   Protestant   account custodian  issued  Purchase  Order  number  P-84 for    (figure  II-4-48)  to  document  this  trans- action. Checking  Account Figure  II-4-49  shows  the  check  issued  to Pretty  Florist. Receipts and Expenditures Record The  steps  required  to  bring  the  Roman Catholic  and  Protestant  accounts  up  to  date  are illustrated  in  figure  II-4-50.  A  brief  explanation follows: 84.  DATE—enter  8/29  for  August  29,  1980. 85.   DESCRIPTION—enter   the   words “PRETTY  FLORIST”  to  reflect  that  a  trans- action  was  made  with  this  company. 86.  CHECK  NO.—enter  the  check  number that was issued to Pretty Florist to cover the cost of  the  flowers.  The  check  number  for  this transaction is 528. 87.   P.O.   NO.—enter   the   Purchase   Order numbers that were used for this transaction. The Purchase  Order  numbers  are  C-78  and  P-84. 88.   ROMAN   CATHOLIC   ACCOUNT   EX- PEND.—enter  the  total  amount  of  the  expend- iture  for  the  flowers  from  the  Purchase  Order (C-78).  This  amount  is  . 89.   ROMAN   CATHOLIC   ACCOUNT BALANCE—subtract  the    from  the  previous balance     ( ||content|| ,649.79).     The     new     balance     is ||content|| ,599.79. 9 0 .    P R O T E S T A N T    A C C O U N T    E X - PEND.—enter   the   total   amount   of   the expenditure  for  the  flowers  from  the  Purchase Order  (P-84).  This  amount  is  . 91.   PROTESTANT   ACCOUNT   BAL- ANCE—subtract   the      from   the   previous balance   (,016.52).   The   new   balance   is ||content|| ,966.52. 92.   COMPOSITE   BALANCE—add   the ROMAN  CATHOLIC  ACCOUNT  BALANCE ( ||content|| ,599.79) and the PROTESTANT AC- COUNT     BALANCE     ( ||content|| ,966.52).     The     new balance is ,566.31. AUGUST 31, 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-4-51. 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-4-52. Receipts  and  Expenditures  Record The   steps   required   to   bring   the   Roman Catholic and Protestant accounts up to date are illustrated in figure II-4-53. A brief explanation follows: 93.  DATE—enter  8/31  for  August  31,  1980. 94.   DESCRIPTION—enter   the   words “SUNDAY   COLLECTIONS”   to   show   the source of these receipts. 95.   ROMAN   CATHOLIC   ACCOUNT RECEIPTS—enter  the  total  amount  of  the  col- lection  from  the  Chapel  Fund  Receipt  Voucher which was 9.50. 96.   ROMAN   CATHOLIC   ACCOUNT BALANCE—add   the   9.50   to   the   previous balance     ( ||content|| ,599.79).     The     new     balance     is ||content|| ,899.29. 4-42