$1$ Sunny's Emporium had the following transactions in April, $2023,$ the final month in their fiscal year: $23$ TRANSACTIONS $4$ April $1$ D $6789$ Sold fully depreciated cash register and point of sale system for $1,000($originally recorded as store equipment$)$ A new point of sale system is delivered and installed at a total cost of$96,000.$ The system April $1$ has an expected useful life of $4$ years, no residual value and will be depreciated using the straight line method. The company made a downpayment of $50,000$ and issued a $3-$year $6\%$ note for the balance. Interest and $1/3$ of the principal is due on March $31,2024,2025$ and $2026.11$ April $15$ Had a$200,000$ balance in notes payable with $45-$day $6\%$ note issued on March $1.$ Paid the interest due and refinanced the principle with a new $60$ day note at $7\%.12$ D $4$ April $27$ Petty cash on hand was $117.$ Replenished the petty cash fund for the following disbursements, $\mathrm{.}5$ each evidenced by a petty cash receipt: $67891$ April $3023$ April $30455$ Store supplies,$51.$ Express charges on merchandise sold, $190($Delivery Expense$).$ Office supplies,$75.$ Repair to office file cabinet lock, $80($Miscellaneous Administrative Expense$).$ Sold a $500,0005$ year bond, semi$-$annual interest at $6\%$ when market interest rate was $8\%$ The cash sales for the month, according to the cash register records, totaled$27,525,$ including sales tax of $2,525.$ The actual cash received from these cash sales was$27,625.$ Cost of goods sold related to these sales was $13,360.1$ Sunny's Emporium had the following transactions in April, $2023,$ the final month in their fiscal year: $23$ TRANSACTIONS $4$ April $1$ Sold fully depreciated cash register and point of sale system for $ $1,000($originally recorded as store equipment$)6$ April $1$ Anew point of sale system is delivered and installed at a total cost of $ $96,000.$ The system has an expected useful life of $4$ years, no residual value and will be depreciated using the straight line method. The company made a downpayment of $ $50,000$ and issued a $3-$year $6$