In adcition, the following transactions have not been journalized for lanwary 2022. Jan. Sell merchandive on account to W. Rayms $3.240, invoice no. 510 , and M. Fischer $1,620, imvice no. 511. 5 Purchase merchandise on account from k,Z apfel $2,700 and l Liott $2,160. 7 Receive checks for $3,600 from Li Longhini and $1,800 fram M. Hall. 8 Pay freight on merchandise purchased 5160. 9 Send checiss to O. Kisson for $8,100 and L Quinn for $9.900. 9 Issue credit of $220 to M. Fischer for merchandise returned: 10 Summary cash sales total 513,950 11 Sell merchandise on account to G. Dukes for 51,710 , imvoice no. 512 , and to L. Longhini $810 invoice no. 513. Post ali entries to the subsidiary ledgers. 12. Pay rent of $900 for Janisey. 13. Receive payment in fult from W, Rayms and M. Fischer. 15 Pay carh dividend of 5590. 16. Purchase merchandise on account frem L. Quino for $13,500, from 0. Kitsen for $12.510, and fram K.Zapfel for 17 Pay 5300 cash for orfice uppoties. 18 Return $180 of merchandise to 0, Kitson and recelve credit. 20 Summary cash sales total $15,990. 21 Lwe $13,500 note to D. Markoff in pwment of balance due. 21. Receive pavment in fuilf from L. Longhinl. Post all entries to the subsiliary ledgers 22. Sell merchandise on account to W. Aamms for $3,330, imoice no. 514 and to G. Dukes for 5720 , invoice no. 515 23 Send checks fo L. Quinin and O. Kitson in full payment. 25 Sell merchandise on account to M. Hall for $3,150, imoice no. 516 , and to M. Fischer for 55,490 , levoice no. 517 27 Purchase merchandise on account from L Quimn for $11.250, fror . Wotta $1.060, and from K. 2 apfel for $2.520. 28. Pay $180 cash for office supplies 31 Summary cash iales total $20,630. 31 Pay cakes salaries of $3870 and offce salaries of $2.790. (a) Pecord the Janaary transactions in a sales journd Last saved 1 second ago. Saved work will be auto-submitted on the due date. Aute: submission can take up to 10 minutes. Swity Company has the following coening account balances inits general and subsidiary ledgers on January 1 and veses the periodic Inventory wntem All accounts have normal de bit and credit bal ances