April 1 Issued Check 102 for $1,650 to pay the monthly rent. 4 Issued Check 103 for $295 to establish a petty cash fund 5 Issued Check 104 for $1,200 to remit sales tax to the state tax commission 8 Issued Check 105 for $747 to the Fortune Company, a creditor, in payment of Invoice 784 of March 29 $770) less a cash discount ($23) 12 Issued Check 106 for $320 to make a cash purchase of supplies. 15 Issued Check 107 for $180 to pay the monthly telephone bill 20 Issued Check 108 for $1,105 to the Craft Corporation in payment of a $1,070 22 Issued Check 109 for $349 to the Ewing Corporation, a creditor, in payment of 25 Issued Check 110 for $3,700 to Martin Sachs, the owner, as a withdrawal for 30 Issued Check 111 for $141 to replenish the petty cash fund. An analysis of promissory note and interest of $35 Invoice 513 of March 20 ($370) less a cash discount ($21) personal use payments from the fund showed the following totals: Supplies, $42; Delivery Expense, $62; Miscellaneous Expense, $37 CASH PAYMENTS JOURNAL Other Accounts Debit Purchases Cash Accounts Payable Debit Discount Credit Date CK. No. Description Account Name Amount Credit April 1, 2019 April 4, 2019 April 5, 2019 April 8, 2019 April 12, 2019 April 15, 2019 April 20, 2016 April 22, 2019 April 25, 2019 April 30, 2019 April 30, 2019 Totals