Analyze and journalize these transactions. This is the first step of the accounting cycle and a perpetual inventory system is used for this.

31. December 24: Sassy Shaterica paid off the balance due from Harley \& Charley Davidson's Pit Palace. 32. December 26: Sassy Shaterica paid her employees the salaries owed. 33. December 30: Willow's Windows paid her balance off for the shutters and sheds she purchased