?$1$ ?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 $6$