Cheyenne 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. SCHFDIII FOF ACROIINT DECEIVARI E In addition, the following transactions have not been journalized for January 2022 . Jan. Sell merchandise on account to W. Rayms $3,640, invoice no. 510 , and M. Fischer $1,820, invoice no. 511. 5. Purchase merchandise on account from K. Zapfel $3,030 and J. Liotta $2,420. 7 Receive checks for $4,040 from L. Longhini and $2,020 from M. Hall. 8 Pay freight on merchandise purchased $180. 9 Send checks to O. Kitson for $9,090 and L. Quinn for $11.110. 9 Issue credit of $240 to M. Fischer for merchandise returned. 10 Summary cash sales total $15,660. 11 Sell merchandise on account to G. Dukes for $1,920, invoice no. 512 , and to L Longhini $910, invoice no. 513. Post all entries to the subsidiary ledgers: 12 Pay rent of $1,010 for lanuary. 13 Roceive payment in full from W. Rayms and M. Fischer. 15 Pay cash dividend of $660. 16 Purchase merchandise on account from L. Quinn for $15,150, from 0. Kitson for $14,040, and from K Zaptel for $1,520. 17. Pay $400 cash for office supplies. 18 Return $200 of merchandise to O. Kitson and receive credit 20 Summary cash sales total $17,930. 21 Issue $15,150 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 $3,740, invoice no. 514 , and to G. Dukes for $810, imvoice no. 515 . 23 Send checks to L. Quinn and O, Kitson in full payment. 25 Sell merchandise on account to M. Hall for $3,540, invoice no. 516 , and to M. Fischer for $6,160, invoice no. 517. 27 Purchase merchandise on account from L. Quinn for $12,630, from J. Liotta $1,210, and from K. Zapfel for $2,830. 28 Pay $200 cash for office supplies. 31 Summary cash sales total $23,150. 31 Pay sales salaries of $4,340 and olfice salaries of $3,130. Record the January transactions in a sales journal