Journalize the selected transactions found in Question Assets completed during December of the current year by Leverson Lighting. Use page 12 of sales, purchases, general, cash receipts, and cash payments journals. The sales tax rate is 6%. Payroll tax rates are as follows: social security tax, 6.2%; Medicare tax, 1.45%; federal unemployment tax, 0.8%; state unemployment tax, 5.4%. Source documents are abbreviated as follows: credit memorandum, CM; debit memorandum, DM; memorandum, M; notes receivable, NR