Jan $17$ Beacon mails a check to BWLC to pay the balance due on its purchase of $20,000bd.ft.$

Jan $20$ Beacon purchases $100$ bd$.$ ft$.$ of Purple Heart, an exotic rainforest hardwood. Beacon's cost is $$6\mathrm{.}00bd.ft.$ and, in addition, it pays a $$35$ shipping charge. Beacon writes two checks for this purchase.

Jan $21$ Beacon ships $100$ bd$.$ ft$.$ of Purple Heart to the Cool Construction Co$.,$ a new account. Beacon invoices Cool $$1,019\mathrm{.}40$ for the purchase, which includes $$1,000$ for the lumber and $$19\mathrm{.}40$ for a UPS charge that Beacon pays at the time the order is picked up at its warehouse.

Jan $25$ Dividends declared in December were paid on this day. common stock $20,000$ Dividend per share $0\mathrm{.}05$

Jan $26$ Beacon purchases $30,000$ board feet of inventory at $$.\frac{90}{b}d.$ ft$.$ paying $$14,000$ in cash and charging the balance of the purchase amount to its BWLC account.

Jan $31$ During the month of January Beacon pays wages expense of $$6,232.$

Jan $31$ Beacon remits the sales tax it collected. $($Hint: you should be able to determine the amount of the remittance from the general ledger account for sales tax payable.$)$