Harris, Inc. incurred the following transactions during the month of February. Record the appropriate ones in the cash payments journal. Include posting references.

a. On February 3, the company purchased $650 worth of supplies on account. The supplies account number is 15.

b. On February 5, Harris, Inc. made a payment on account to Sanders Industries in the amount of $1,215 (Check No. 2214).

c. On February 14, Harris, Inc. bought a one-year insurance policy for $1,500. The prepaid insurance account number is 14 (Check No. 2215).

d. On February 22, Harris, Inc. paid monthly rent of $2,000. The rent expense account number is 63 (Check No. 2216).

e. On February 26, Harris, Inc. purchased equipment making a down payment of $3,000 (Check No. 2217) and agreeing to pay the $4,000 balance in 30 days. The equipment account number is 18.

If an amount box does not require an entry, leave it blank.

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	DATE	ACCOUNT DEBITED	CK. NO.	POST. REF.			OTHER ACCOUNTS DR.	ACCOUNTS PAYABLE DR.	CASH CR.
1										1
2										2
3										3
4										4