2) Again, assume the regular transactional entries for the year have already been recorded leading to the account balances in the trial balance above. However, assume that the following transactions were overlooked and not previously recorded by the company during the year. (These are regular transactional entries, not adjusting entries). Record the journal entries for these transactions and then post them to your T-accounts. a) On August 1 the company paid $6,000 to purchase supplies. The company's policy is to record the purchase of supplies in an expense account at the time of purchase. b) On December 15, dividends of $20,000 are declared. (Note: Payment of the dividends will be made at a later date the following year.) c) Near the end of the year, the company began to sell golf apparel and other merchandise that it recently purchased. The transactions related to these sales require recording at year-end. The total sales amounted to $25,000, and the cost of the merchandise sold was $15,000. All sales were for cash