Blossom Company has the following opening account balances in its general and subsidiary ledgers on January 1 and uses the periodic inventory system. All accounts have normal debit and credit balances. SCHEDULE OF ACCOUNTS RECEIVABLE (from accounts receivable subsidiary ledger) In addition, the following transactions have not been journalized for January 2022. Jan. 3 Sell merchandise on account to W. Rayms $3,710, invoice no. 510, and M. Fischer $1,850, invoice no. 511. 5 Purchase merchandise on account from K. Zapfel $3,090 and J. Liotta $2,470. 7 Receive checks for $4,120 from L. Longhini and $2,060 from M. Hall. 8 Pay freight on merchandise purchased $190. 9 Send checks to O. Kitson for $9,270 and L. Quinn for $11,330. 9 Issue credit of $250 to M. Fischer for merchandise returned. 10 Summary cash sales total $15,970. 11 Sell merchandise on account to G. Dukes for $1,960, invoice no. 512, and to L. Longhini \$930, invoice no. 513. Post all entries to the subsidiary ledgers. 12 Pay rent of $1,030 for January. 13 Receive payment in full from W. Rayms and M. Fischer. 15 Pay cash dividend of $670. 16 Purchase merchandise on account from L. Quinn for $15,450, from O. Kitson for $14,320, and from K. Zapfel for $1,550. 17 Pay $410 cash for office supplies. 18 Return $210 of merchandise to O. Kitson and receive credit. 20 Summary cash sales total $18,280. 21 Issue $15,450 note to D. Markoff in payment of balance due. 21 Receive payment in full from L. Longhini. Post all entries to the subsidiary ledgers. 22 Sell merchandise on account to W. Rayms for $3,810, invoice no. 514, and to G. Dukes for $820, invoice no. 515. 23 Send checks to L. Quinn and O. Kitson in full payment. 25 Sell merchandise on account to M. Hall for $3,610, invoice no. 516 , and to M. Fischer for $6,280, invoice no. 517. 27 Purchase merchandise on account from L. Quinn for $12,880, from J. Liotta $1,240, and from K. Zapfel for $2,880. 28 Pay $210 cash for office supplies. 31 Summary cash sales total $23,610. 31 Pay sales salaries of $4,430 and office salaries of $3,190. Record the January transactions in a sales journal