Derek Dempsey owns a retail furniture store. The books include a cash payments journal and an accounts payable ledger. All cash payments $($except petty cash$)$ are entered in the cash payments journal.

Selected account balances as of July $1$ are as follows:

General Ledger Accounts Payable Ledger

Cash $$38,000$ Middle Town Co$.$ $$2,800$

Accounts Payable $18,000$ Montauk Unlimited $1,800$

Rolling Hills & Co$.10,200$

Sunrise Inc. $3,200$

The following are transactions related to cash payments during the month of July:

July $1$ Issued Check No$.536$ in payment of July rent $($Rent Expense$),$ $$2,500.$

$2$ Issued Check No$.537$ to Montauk Unlimited in payment of merchandise purchased on account $$1,800,$ less a $2\%$ cash discount. Check was written for $$1,764.$

$7$ Issued Check No$.538$ to Rolling Hills & Co$.$ in partial payment for merchandise purchased on account, $$4,200.$ A cash discount was not allowed.

$11$ Issued Check No$.539$ to Middle Town Co$.$ for merchandise purchased on account $$2,800,$ less a $1\%$ discount. Check was written for $$2,772.$

$14$ Issued Check No$.540$ to City Power and Light $($Utilities Expense$),$ $$1,230.$

$18$ Issued Check No$.541$ to Oak Warehouse for a cash purchase of merchandise, $$4,260.$

$23$ Issued Check No$.542$ to Sunrise Inc. for merchandise purchased on account, $$3,200,$ less a $3\%$ cash discount. Check was written for $$3,104.$

$31$ Issued Check No$.543$ to Central Freight Lines for freight charges on merchandise purchased $($Freight$-$In$),$ $$920.$