I. Dec.14 He made a cash sale for 2 sneakers at $120 each and 1 pair of shoes for $60. m. Dec.14 He paid the amount owed to Footwear Corp (check no 105) n. Dec.17 Highland University returned 2 pairs of sneakers they had previously purchased on account. o. Dec.18 He received a check from Highland University in full payment of their balance. p. Dec.20 He made a cash sale to Charles Wilson of three pairs of sneakers at $120 each and 1 pair of dress shoes at $60. q. Dec.20 He made a partial payment to Nike for $20,000 (check number 106) r. Dec.23 Received a $400 utility bill which will be paid in January. s. Dec.27 Received a check from The Jenson Group in the amount of $9,000. t. Dec.28 He paid $2,000 of his balance to Nike (check number 107)