7 350 Net pay... Issued check No. 1585 for $6.750 to Phoenix Plastics, in payment of Phoenix's invoice dated November 10 in the amount of $6.750, our purchase order No. 299. 10 Issued check No. 1586 for $37,719 to Smith Pipe Company in full payment of their invoice dated November 28, terms 1/15,n/60, our purchase order No 314 10 Received a check in the amount of $15,100 from Trudy's Plumbing in full settlement of invoice No. 1106 dated November 7. 10 Sold pipe, fixtures, and accessories to Trudy's Plumbing on account, invoice No. 1205 for $33,850. 11 The payroll summary for the biweekly pay period ended Friday, December 7 contained the following information: Delivery and warehouse wages $4,860 FICA taxes withheld Federal income taxes withheld 900 State income taxes withheld 199 $3.420 Employer's payroll taxes: FICA tax $ 350 Federal unemployment tax State unemployment tax Issued check No. 1587 for the amount of the net pay and deposited it in the payroll bank account. Individual payroll checks were then prepared for distribution to the biweekly employees on Tuesday, December 11. 11 Sold plumbing supplies and copper tubing to The Potts Company on account, invoice No. 1206 for $31.450 11 Received a check in the amount of $33,920 from Boecker Builders in full payment of invoice No. 1071 11 Cash sales to date totaled $12,292. 12 Received a check in the amount of $28,714 from Trudy's Plumbing in payment of invoice No. 1204 12 Sold plumbing fixtures and supplies to Boecker Builders, on account, invoice No. 1207 for $24,730 13 The Potts Company returned defective copper tubing that it purchased on December 10. A credit memo in the amount of $4,680 is issued relative to invoice No. 1206. 13 The defective copper tubing is returned to Edward's Plumbing Supplies, Inc. along with a debit memo in the amount of $3,550 in reduction of purchase order No. 315. 13 Issued check No. 1588 for $399 in payment of November telephone bill to Northern Illinois Communications 14 Issued check No. 1589 in the amount of $11,360 in payment of federal withholding taxes, $9,573, and FICA taxes, $1,787, payable on November salaries and wages; the check is remitted to the Winnebago County Bank as the depository. 14 Issued check No. 1590 for $52,173 to Phoenix Plastics, Inc. in payment of purchase order No. 316. 17 The president informs you that Bilder Construction Company agrees to convert the $45,200 overdue account receivable (invoice No. 1120) to an 8% note due six months from today