During the first quarter, the following transactions occurred:

On January $3,$ purchased and received $$3,400$ of supplies on account. Rossie paid $$200$ in cash directly to the shipping company using Check #$753($hint: debit Miscellaneous Expenses for the $$200).$

On January $11,$ Rossie paid for the supplies purchased on January $3.$ Rossie used check #$754.$

On January $20,$ paid employees $5,200$ of wages with Check #$755.$

On January $31,$ purchased a truck for $$23,000.$ Rossie wrote a check $($#$756)$ for $$5,000$ and took out a Note Payable for the remaining amount. Vehicles have a $7-$year useful life and no salvage value.

On February $1,$ provided services, on account, for $$18,500$ to Willert Corp.

On February $14,$ paid $$6,600$ on accounts payable. Check #$757$ was used.

On March $1,$ purchased equipment for $$18,000$ with a Note Payable. Equipment has a $5-$year useful life and $$3,000$ salvage value.

On March $1,$ paid miscellaneous expenses of $$1,200.$ Check #$758$ was used.

On March $20,$ received a check from Willert Corp for $$9,500$ to pay a portion of what is owed to Rossie. On March $21,$ provided services, on account, for $$22,800$ to Armstrong Inc.

On March $22,$ found out that Willert Corp. filed for bankruptcy. Rossie therefore, wrote off the remainir amount owed by Willert Corp.