Journalize the selected transactions by the Gampfer Company During its fiscal year ending Dec 31 were as follows January 2: Issued a check to establish a petty cash fund of $3,200. March 14: Replenished the petty cash fund, based on the following summary of petty cash receipts: office supplies, $1200; miscellaneous selling expense, $410; miscellaneous administrative expense, $620. April 21: Purchased $22,400 of merchandise on account, terms 1/10, n/30. The perpetual inventory system is used to account for inventory. May 20: Paid the invoice of April 21 after the discount period had passed. May 23: Received cash from daily cash sales for $15,120. The amount indicated by the cash register was $9,545. June 15: Received a 60-day, 10% note for $127,500 on the Cadys account August 14: Received amount owed on June 15 note, plus interest at the maturity date. August 18: Received $5,400 on the Yoder account and wrote off the remainder owed on a $6,400 accounts receivable balance. (The allowance method is used in accounting for uncollectible receivables Sept 9: Reinstated the Yoder account written off on August 18 and received $960 cash in full payment. September 15: Purchased land by issuing a $480,000, 90-day note to Ace Development Co., which discounted it at 8%. October 17: Sold office equipment in exchange for $96,000 cash plus receipt of a $64,000 90-day, 6% note. The equipment had cost $224,000 and had accumulated depreciation of $44,800 as of October 17 Nov 30. Journalized the payroll for November, based on the following data Salaries Deductions Sales salaries $96,640 Income tax $28,00 Office Salaries $55,200 Social Security 9,110 Medicare $2,278 151,840 Unemployment tax rates: State unemployment 4.0% Federal Unemployment 0.8% Amount subject to unemployment tax: State unemployment $5,000 Federal Unemployment $5,000 30. Journalize the employer payroll taxes on payroll Dec14 Journalize the payment of Sept 15 note at maturity Dec 31 the pension cost the year $136,00 of which $99,840 was paid to the pension plan trustee