During April, Crest Products had the following transactions:

April 3 Paid \(\$ 892\) on account to Ballast Corp. net of an \(\$ 8\) discount for an earlier purchase of inventory.

6 Purchased inventory for cash, \(\$ 1,267\).

11 Paid \(\$ 375\) for supplies.

15 Purchased inventory on credit from Monroe Corporation, \(\$ 774\).

16 Paid \(\$ 8,062\) on account to LaGrange Associates; there was no discount.

21 Purchased furniture for cash, \(\$ 960\).

26 Paid \(\$ 3,910\) on account to Graff Software for an earlier purchase of inventory. The discount was \(\$ 90\).

31 Made a semiannual interest payment of \(\$ 800\) on a long-term note payable. The entire payment was for interest.

\section*{Required}

1. Prepare a cash disbursements journal similar to the one illustrated in this chapter. Omit the check number (Ck. No.) and posting reference (Post. Ref.) columns.

2. Record the transactions in the journal. Which transaction should not be recorded in the cash disbursements journal? In what journal does it belong?

3. Total the amount columns of the journal. Determine that the total debits equal the total credits.