During the month of January 20-2, Tu's Specialty Shop engaged in the following transactions: Jan. 4 4 1 Sold merchandise on account to Anne Clark, $3,000, plus tax of $150, Sale No. 643. 2 Issued Check No. 818 to Nathen Co. in payment of January 1 balance of $800, less 2% discount. 3 Purchased merchandise on account from West Wholesalers, $1,500. Invoice No. 678, dated January 3, terms 2/15, n/30. Purchased merchandise on account from Owen Enterprises, $2,000. Invoice No. 767, dated January 4, terms 2/10, n/30. Issued Check No. 819 in payment of phone expense for the month of January, $180. 8 Sold merchandise for cash, $3,600, plus tax of $180. 9 Received payment from Lucy Greene in full settlement of account, $1,491. 10 Issued Check No. 820 to West Wholesalers in payment of January 1 balance of $1,200. 12 Sold merchandise on account to Martha Boyle, $1,000, plus tax of $50. Sale No. 644. 12 Received payment from Anne Clark on account, $2,100. 12 Issued Check No. 821 in payment of wages (Wages Expense) for the two-week period ending January 11, $1,100. 13 Issued Check No. 822 to Owen Enterprises in payment of January 4 purchase. Invoice No. 767, less 2% discount. Martha Boyle returned merchandise for a credit, $800, plus sales tax of $40. 17 Returned merchandise to Evans Essentials for credit, $300. 22 Received payment from John Dempsey on account, $2,121. 26 Issued Check No. 823 in payment of wages (Wages Expense) for the two-week period ending January 25, $1,100. 27 Issued Check No. 824 to KC Power & Light (utilities Expense) for the month of January, $630. 27 Sold merchandise on account to John Dempsey, $2,000, plus tax of $100. Sale No. 645. 1 13 Steps 1 and 2. Enter transactions in chronological order) for January in the general journal below. GENERAL JOURNAL PAGE 1 DATE DESCRIPTION POST. REF. DEBIT CREDIT 20-2 Jan. 1 Sale No. 643 Jan. 2 Check No. 818 Jan. 3 Invoice No. 678 Printem Jan. 3 Invoice No. 678 Jan. 4 Invoice No. 767 HII II III Jan. 4 Check No. 819 Jan. 8 Made cash sale Jan. 9 an. 10 Check No. 820 Jan. 12 Sale No. 644 PAGE 2 GENERAL JOURNAL DEBIT CREDIT POST. REF. DATE DESCRIPTION 20-2 Jan. 12 Received cash on account Jan. 12 Check No. 821 Print Item Check No. 822 Jan. 13 Accepted return of goods sold Jan. 17 Returned goods purchased Jan. 22 Received cash on account Jan. 26 Check No. 823 Print Item Returned goods purchased Jan. 22 Received cash on account Jan. 26 Check No. 823 Jan. 27 Check No. 824 Jan. 27 Sale No. 645