4. Derek Dempsey owns a retail furniture store. The books include a cash payments journal and an journal payable ledger. All cash payments (except petty cash) are entered in the cash payments Selected account balances as of July 1 are as follows: Accounts Payable Ledger General Ledger 2,800 $38,000 Middle Town Co. Cash 1,800 Montauk Unlimited 18,000 Accounts Payable 10, 200 Rolling Hills & Co. 3,200 Sunrise Inc. The following are transactions related to cash payments during the month of July