Case 1, which begins in Chapter 3, is a company that distributes surfboards and is in La Jolla, California. Business events in Case 1 occurred from 12/31/23 to 1/31/24 when presented in Chapters 3 to 10. The following is a description of business events that occurred in the month of February 2024.

First semimonthly payroll Second semimonthly payroll