Journalize the following transactions into the general journal. (6 Pages, 40 rows per page.) The chart of accounts, the trial balance from January, 1 2020, schedule of accounts payable, and the schedule of accounts receivable is listed below as reference:

Transactions:

8	Received a check from Utopian Backyard Fun for $4,700 in partial payment of their December 31 balance.
10	Paid $400 for advertising for the rest of the month.
10	Paid Lumber Unlimited $6,950 in payment of the December 31 balance.
14	Received a check from Backyard Game Treats for $4,200 in payment of their December 31 balance.
14	Sold a small Outdoor Word Game from inventory, $380 cost, $532 sales price.
14	Sold 2 large Giant Jenga games, 2 medium and 1 large bean bag toss games, 1 small and 1 medium Connect the Color games, and 3 large Falling Orb games out of inventory to a cash customer. Retail price, $5,755.40. Our cost, $4,111.00.
14	Applied $80 of direct materials to job 126 (requisition number 48), applied factory overhead at the rate given previously and applied $120 of direct labor (time ticket 33) withholding taxes at the rates given previously. This finished off the job so we transferred all costs from WIP into Finished Goods.

Accts. Payable

Hardware for all $879

Lumber Unlimited $6950

Paint to go $1120

totals $8949

Accts. Receivable

Backyard Game treats $4200

Fun For All Backyard Games $2245.60

Oversize Games $3290

Utopian Backyard Fun $7350

Total $17085.60

Backyard Fun and Games
Trial Balance
January 1, 2020
		DEBIT	CREDIT
Cash	100	18,428.00
Accounts Receivable	111	17,085.60
Materials	117	12,349.00
Work in Process	118	2,650.00
Finsihed Goods	119	22,948.00
Equipment	150	12,800.00
Accumulated Depreciation - Equipment	151		300.00
Accounts Payable	210		8,949.00
Employees Federal Income Tax Payable	214		3,744.00
FICA Tax Payable	215		1,909.44
FUTA Tax Payable	217		149.76
SUTA Tax Payable	218		2,995.20
Frank Thompson, Capital	310		68,213.20
		86,260.60	86,260.60

14	Sold 2 large Giant Jenga games, 2 medium and 1 large bean bag toss games, 1 small and 1 medium Connect the Color games, and 3 large Falling Orb games out of inventory to a cash customer. Retail price, $5,755.40. Our cost, $4,111.00.
14	Applied $80 of direct materials to job 126 (requisition number 48), applied factory overhead at the rate given previously and applied $120 of direct labor (time ticket 33) withholding taxes at the rates given previously. This finished off the job so we transferred all costs from WIP into Finished Goods.
15	Recorded the sale of Job 126 to the cash customer reporting the sale at the retail price of $672 and moving our cost of finished goods into Cost of Goods Sold.
15	Paid Utility bill, $510. 85% for manufacturing area, 15% for nonmanufacturing area.
16	Added $1,150 of materials to job 125. Remember to also apply factory overhead as shown earlier. Also added $1,462 of labor. Remember to withhold taxes as shown earlier. This finished off job 125.
16	Sold job 125 to Oversize Games on account. Sales price is $8,010. Determine our total cost from the job cost records.
17	Received an order for a medium bean bag game from a cash customer. Set up job 127. Began working on the job by applying $40 of direct materials (requisition number (49), applying factory overhead, and applying $20 of direct labor (time ticket 34) withholding the appropriate taxes.
21	Received an order for 3 large Falling Orbs and 2 Medium Falling Orbs from Fun For All Backyard Games. Set up job 128. Began working on the job by applying $220 of direct materials (requisition number 50), apply factory overhead, and $410 of direct labor (time ticket number 35) withholding taxes.
21	Sold 2 large Giant Jenga games and 1 large Falling Orbs game to a cash customer from inventory. Our cost is $870. Sales price is $1,218.
21	Received a check from Oversize Games for $3,290 in payment of their December 31 balance.
21	Used materials on hand to work on all jobs currently in process, $217
23	Purchased paint and stain (direct materials) from Paint To Go on account, $692.
27	Set up bookkeeper salary, $960 for the month, indicate withholding for federal income tax and FICA. Withhold payroll taxes at the same rate we used for direct labor transactions. what requirement was not cleared? thank you