Cream City Company requests help with recording transactions in special journals for its first month of operations. It uses a sales journal, purchases journal, cash receipts journal, cash payments journal, and general journal.

May 1: Sold merchandise costing $100 to M. Brogdon for $120 cash, invoice No. 1301.

May 4: Purchased merchandise for $800 on credit from Hardaway Co, terms n/30.

May 5: Purchased merchandise for $1300 on credit from CBJ Co., terms n/60.

May 6: Sold Merchandise costing $260 to G. Anteto for $400, terms 2/10, n60, Invoice No. 1302.

May 8: Purchased $65 of office supplies from Parker Co. on credit, terms n/60.

May 9: Borrowed $3,000 cash by signing a note payable to Synchrony Bank.

May 11: Sold Merchandise costing $70 to B. Lopez for $105, terms n/60, Invoice No. 1303.

May 15: Received $392 cash from G. Anteto to pay for the purchase of May 6.

May 17: Issued Check No. 651 for $500 to pay off a note payable to Ally Bank.

May 24: Sold Merchandise costing $135 to E. Bledsoe for $210, terms n/60, Invoice No. 1304

May 28: Issued Check No. 652 to Hardaway to pay the amount due for the May 4 purchase

May 29 Paid salary of $900 to M. Bud by Issuing Check No. 653

ACCOUNTS PAYABLE LEDGER Hardaway Co. \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ Date } & Debit & Credit \\ \hline May 1 & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular}