December 14 Complete Payroll Register for hours worked December 114. Samantha Jones, Ofce Salary Expense for 83 hours. lssue Check #11. Jennifer Sells, Sales Salary Expense for 86 hours. Issue Check #12. NOTE: Overtime is paid at time and one-half for hours worked over 80. Post earnings to Employees' Earnings Records. Journalize payroll in the General Journal. Record the checks in the Cash Payments Journal. December 15 Receive payment from General City Hospital for invoice #1001, less the discount taken. December 16 Sandy Murray Photo returns item purchased on invoice #1002. Issue credit to Sandy Murray Photo. The quantity and total sale cost amounts are entered in the Cost of Merchandise Said columns in the Merchandise inventory Subsidiary Ledger as negative numbers