Bill Evans began Evans Distributors, a sporting goods distribution company, in January $20$X$1$ and engaged in the transactions below. Assume Evans Distributors and its customers take advantage of all cash discounts. DATE TRANSACTIONS $20$X$1$ Jan. $1$ Bill Evans started Evans Distributors with an investment of $$55,800.$ He also invested personal business equipment worth $$7,820.2$ Purchased merchandise for cash, $$11,970,$ Check $100.3$ Sold merchandise on account to Rivera Corporation, $$975,$ terms $2/10,$ n$/30,$ Invoice $1001.4$ Purchased merchandise on account from Tsang Company, $$2,320,$ terms $1/10,$ n$/30,$ Invoice $1125.5$ Received and paid freight charges related to January $4$ purchase of merchandise from Tsang Company, $$250,$ Check $101.10$ Rivera Corporation returned merchandise purchased on January $3$; issued credit memo #$101$ for $$250.11$ Received payment in full from Rivera Corporation, after the return of January $10$ and after the discount. $13$ Paid amount due to Tsang Company for purchase of January $4,$ Check $102.15$ Recorded cash sales for the two$-$week period ended January $15$ of $$7,470.15$ Recorded sales on credit cards for the two$-$week period ended January $15,$ $$1,290$; the bank charges a $3$ percent fee on all credit card sales. $15$ Paid wages, $$2,115,$ Check $103.16$ Purchased equipment $($not for resale$),$ $$1,930,$ Check $104.17$ Paid freight for delivery of equipment purchased on January $16,$ $$245,$ Check $105.18$ Purchased merchandise on account from Terri Manufacturing with a list price of $$6,450,$ subject to a trade discount of $40$ percent, terms $1/10,$ n$/30,$ Invoice $2078.20$ Sold merchandise on account to Moloney Corp., $$3,470,$ terms $1/10,$ n$/30,$ Invoice $1002.21$ Purchased merchandise on account from Johnson Company, $$2,570,$ terms $1/10,$ n$/30,$ Invoice $3204$; freight prepaid by Johnson Company and added to invoice, $$165.($Total invoice amount, $$2,735\mathrm{.}00.)27$ Paid amount owed to Terri Manufacturing for purchase of January $18,$ Check $106.28$ Purchased merchandise from Fronke Sports Fabricators with a list price of $$3,370,$ subject to trade discounts of $25$ percent and $10$ percent, terms n$/30,$ Invoice $1888.29$ Received amount due from Moloney Corp. for the sale of January $20.30$ Paid amount due to Johnson Company for purchase of January $21,$ Check $107.31$ Recorded cash sales for the period from January $1631,$ $$8,300.31$ Recorded sales on the credit cards for the period from January $1631,$ $$2,580$; the bank charges a $3$ percent fee on all credit card sales. Required: Record the transactions in a general journal. $($Round your answers to $2$ decimal places.$)$