Go through the transaction list (Document1) and identify which cycle each transaction belongs to. A transaction will belong to only one cycle; either the Sale to Cash Receipt (S/CR) Cycle, Purchases to Cash Disbursement (P/CD) or Payroll (PR) Cycle: 1. Ordered the following inventory on account from Velocity Sporting Goods, using purchase order No. 328 (Doc. No. 16). Units Item # Description 115 BB-019 Basketball pole pad 125 BB-538 Basketball pole pad 75 BB-431 Whistle and lanyard - set of 6 Vendor address: 1285 Colgrove Ave., Pierre, SD 57501 Freight carrier: Interstate Motor Freight Freight charges: FOB shipping point (i.e., will be paid later by Waren) Allowances: None 2. Received office supplies from Chicago Office Supply as listed on purchase order No. 327 (Doc. No. 16), a copy of which is being held in accounting. Chicago Office Supply's vendor invoice No. 2378 (Doc. No. 18) was received with the goods. All supplies ordered were received in good condition and taken directly to the office, but the invoice was not paid. 3. Borrowed $90,000 from First American Bank and Trust by issuing a two-year note payable (Doc. No. 14) with a stated annual interest rate of 5.5%. Received an email notification from the bank that the $90,000 proceeds were electronically deposited into Waren's checking account. Reviewed the terms and conditions of the note and signed it (Ray Kramer) as the borrower. 4. Received sales return request No. R8034 (Doc. No. 12) from Eastern Wisconsin University (EWU). The request was approved, and the acknowledgment copy mailed to EWU. 5. Received vendor invoice No. 105963 (Doc. No. 18) from First Security Insurance for the fourth quarter's health insurance coverage for employees and immediately issued a check (Doc. No. 20) for payment in full. 6. Increased employee pay rates effective for the December 16th-31st semimonthly pay period. There were no changes in filing status or withholding allowances. 7. Received merchandise from Velocity Sporting Goods as listed on purchase order No. 328. All merchandise listed on the purchase order was delivered in good condition and in the quantities ordered, except that only 71 basketball pole pads (Item No. BB-019) were received. The goods were placed immediately in the inventory warehouse. 8. Filled the backorder quantity of 45 shoulder pad sets for Rosemont University's customer purchase order No. 53426 (Doc. No. 4). Approved Rosemont's credit and shipped the back ordered shoulder pad sets. Prepared a new charge sale invoice (Doc. No. 6) for the sale to Rosemont. Carrier & number: Allied Trucking; Carrier number 2154 Freight charges: FOB shipping point (i.e., will be paid by Rosemont) Route: Express Truck & driver: Truck 2988XZ, Jennifer Hansen Freight rate: $37.00 per 100 lbs. Shipment: 9 cartons/shoulder pad sets @ 30 lbs./carton 9. Received vendor invoice No. 34719 (Doc. No. 18) from Velocity Sporting Goods for goods ordered December 16th and received December 20th. 10. Received legal notification from Benson, Rosenbrook, and Martinson, P.C., attorneys at law, that Stevenson College had filed bankruptcy and will most likely be unable to pay any of its outstanding debts to its suppliers. Write off the account as a bad debt. 11. Received legal notification from Benson, Rosenbrook, and Martinson, P.C., attorneys at law, that Stevenson College had filed bankruptcy and will most likely be unable to pay any of its outstanding debts to its suppliers. Write off the account as a bad debt. 12. Received check No. 49326 (Doc. No. 8) for $12,000 from Eastern Wisconsin University in partial payment of the remaining amount (after sales return) on charge sale invoice No. 729. 13. Issued an electronic payment to Velocity Sporting Goods using ACH Payment Authorization No. E-53431 (Doc. No. 21) for payment in full of their invoice No. 34719 (Doc. No. 18) for goods received December 20th. 14. Received the standing workstations ordered on Waren's purchase order No. 325 (Doc. No. 16) and vendor invoice No. 2423 (Doc. No. 18) from Chicago Office Supply. The workstations were received in new and undamaged condition and taken directly to the office. The estimated useful life is 5 years with no salvage value. 15. Sold two bookshelves to Nancy Ford for $263 . Nancy will pay this amount to Waren in January of 2023. The bookshelves were purchased for a cost of $831 on September 30, 2016, along with other office furniture costing $49,919 (total purchase was $50,750). The book- shelves were fully depreciated at the end of 2021. 16. Received an email notification from First American Bank and Trust for an ACH payment of $6,687.52 from University of Southern Iowa (USI) in payment of the promotional sale on account made December 28th. 17. Printed and reviewed payroll time record reports (Doc. No. 22) for Ford and Adams for the time period ended December 31st and prepared the payroll for all three employees, including paychecks. Federal and state withholding amounts for each employee are as follows: Income Tax Withholding Amounts Federal State of Illinois Ray Kramer $327.00 $173.77 Jim Adams $220.00 $104.16 Nancy Ford $73.00 $72.32 18. Received an email notification from First American Bank and Trust for an ACH payment from Central Brokerage for $1,256 of dividend income. The dividends were earned on various common stocks in the marketable securities general ledger account. 19. Sold 112 shares of Lucas Corporation common stock for $25.00 per share. The shares were originally purchased on July 11, 2022, for $20.00 per share plus a commission of $87 . Central Brokerage retained a commission of $111 on the sale and sent the net proceeds via ACH payment made to Waren. Received an email notification from First American Bank and Trust for this ACH cash receipt. 20. Purchased 297 shares of Henry Corporation common stock for $29.00 per share plus commission of$108.Immediately issued an electronic payment to Central Brokerage using ACH Payment Authorization No. E-53432 (Doc. No. 21). 21. The Board of Directors declared a $2.50 per share dividend on the 3,000 shares of $75 par value common stock outstanding. The dividends will be payable on January 31, 2023, to all stockholders of record as of January 25, 2023. 22. Received vendor invoice No. 106742 (Doc. No. 18) from First Security Insurance for the premium on Waren's six-month liability insurance policy. The policy period runs from December 1, 2022, to June 1, 2023. Waren issued check (Doc. No. 20) to First Security Insurance for the full amount of the invoice. 23. The company signed an agreement to sublease an office in its building to Leverett & Asso- ciates at a monthly rental rate of $2,808. In connection with the sublease, Waren received a $8,424 ACH payment from Leverett & Associates covering rent for the first quarter of 2023. Received an email notification from First American Bank and Trust for this ACH payment received 24. Received check No. 34982 for $1,000 from Stevenson College and deposited the check. The check was received along with notification from Stevenson's attorneys, Benson, Rosenbrook, and Martinson, P.C., stating that Stevenson was able to pay $1,000 of the $2,900 balance due from the charge invoice No. 719 prior to Stevenson's final bankruptcy filing. Recall that the full $2,900 balance due from the $63,712 invoice that was written off as uncollectible on December 23, 2022. 25. Received check No. 47852 (Doc. No. 8) for $5,835 and customer purchase order No. H8241 (Doc. No. 4) in the mail from Hawkins College for a cash sale. All goods ordered were shipped and the cash sale was processed and recorded. Made a bank deposit for this cash sale plus today's collection from Eastern Wisconsin University. Received validated deposit receipt (Doc. No. 11) from the bank after deposit was made. Carrier & number: Allied Trucking; Carrier number 2154 Freight charges: FOB shipping point (i.e., will be paid by Rosemont) Route: Express Truck & driver: Truck 2988XZ, Jennifer Hansen Freight rate: $37.00 per 100 lbs. Shipment: 9 cartons/shoulder pad sets @ 30 lbs./carton 26. Received vendor invoice No. 72654 (Doc. No. 18) from University Athletic News for advertise- ments Waren ran during the Christmas season and immediately issued a check (Doc. No. 20) for payment in full. 27. Received freight bill 26245 (Document No. 19) from Interstate Motor Freight for the Velocity Sporting Goods shipment received December 20th. Issued check (Doc. No. 20) to Interstate Motor Freight for the full amount of the freight bill. 28. Made a special promotional sale on account to University of Southern Iowa (USI). For the pro- motion, Waren agreed to a 20% reduction in the selling prices of the items ordered. Received customer purchase order No. 38966 (Doc. No. 4) from USI, approved their credit, and shipped the following items: Quantity. Item No. Description 15 BA-281. Dry line marker