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