Journalize the following using the ATB accounts listed.

December 10, paid part time sales clerk $3,000 which included $2,000 of Sales Salaries Payable on December 1st. (hint: this entry will require 3 lines)

Credit 24,050 65,000 1,500 13,699 193,870 December 31, 20xx Debit 58,050 Cash 1,000 Petty Cash Notes Receivable 30,000 Accounts Receivable 52,430 Merchandise Inventory 127,200 Estimated Retums Inventory 8,000 Prepaid Insurance 5,940 Office Supplies 1,250 Delivery Equipment 60,150 Accumulated Depreciation-Delivery Equipment Accounts Payable Salaries Payable Customer Refunds Payable R.W. Miller, Capital R.W. Miller, Drawing 30,000 Sales Interest Revenue Cost of Merchandise Sold 653,120 Sales Salaries Expense 93,830 Rent Expense 62,500 Delivery Expense 39,510 Deprecation Expense-Delivery Equipment 8,730 Advertising Expense 13,780 Miscellaneous Selling Expense 5,090 # Office Salaries Expense 52,300 # Insurance Expense 18,080 # Office Supplies Expense 9,600 # Miscellaneous Administrative Expense 14,490 Interest Expense 2,000 Total 1,347,050 * ABC Company considers these items "Selling Expenses." #ABC Company considers these items "Administrative Expenses." 1,047,281 1,650 1. + 1,347,050 Directions Journal Unadjusted Trial Balance Adjusted Trial Balance