Jefferson Company uses a check register to keep track of expen¬

ditures. The following transactions occurred during February of this year:

Instructions 1. Record the transactions in the check register.
2. Total and rule the check register.
3. Prove the equality of the debit and credit totals.
Check Figure Total First Nat'l Bank Credit, $7,054.20

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Feb. 1 Issued check no. 4311 to Bennett Company for their invoice no. 3113E recorded previously; $640 less cash discount of $12.80, $627.20. 2 Paid freight bill to Baxter Express Company, $53, for merchandise purchased, issuing check no. 4312. 4 Paid rent for month of February, $345; check no. 4313 to Dixon Realty. 9 Received and paid bill for advertising in Neighborhood News; check no. 4314, $48. 10 Paid Dietrich Company $990, check no. 4315, for their invoice no. D642 recorded previously in the amount of $1,000 less 1 percent cash discount. 15 Paid wages for first half of month, $1,538; check no. 4316 (payroll entry was previously recorded). 19 R. Kelly, the owner, withdrew $500 for personal use; check no. 4317. 25 Made payment on bank loan, $930; check no. 4318, consisting of $900 on principal and $30 interest, Second National Bank. 27 Issued to Lattimer Company check no. 4319, $429, for their invoice no. 6317 recorded previously (no discount). 28 Voided check no. 4320. 28 Paid wages recorded previously for the second half of month, $1,538; check no. 4321.