After returning from a three-day business trip, the accountant for Hunter Sales, Johanna Estrada, checked bank activity in the company's checking account online. The activity for the last three days follows:

After matching these transactions to the company's Cash account in the general ledger, Johanna noted the following unrecorded transactions:
1. The ATM withdrawal on 9/22/2013 was for personal use by the owner, Ronnie Hunter.
2. The ACH credit on 9/22/2013 was an electronic funds payment received on account from Edwards UK, a credit customer located in Great Britain.
3. The bill payment made 9/23/2013 was to Orange Trash Services (utilities).
4. The loan payment on 9/24/2013 was a automatic debit by Central Motors for the company's monthly payment on a loan for its automobiles. The loan does not bear interest.
Prepare the journal entries in a general journal to record the four transactions above. Use 21 as the page number.

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Business Checking Account #123456-987 Type Additions Balance Description Online transfer to HMG XXXX Oeposit ID number 8888 Check #1554 [view] Online payment Check #1553 (view) Check #1551 [view] Edwards UK AP payment ATM withdrawal Payments Date 09/24/2013 Loan payment 09/24/2013 Deposit 09/23/2013 09/232013 Bill payment 09/22/2013 09/22/2013 09/22/2013 09/22/2013 ATM $4.000.00 15,167 06 $19,167 06 $3,500 00 $16,897.46 $26.05 $20,397.46 $240.00 $20,423.51 $1,750.00 20,663.51 $22,413.51 $240.00 $13,513.51 $2,269.60 ACH credit $8,900.00