Journalize these transactions in a general ledger.

Selected transactions completed by Kornett Company during its first fiscal year ended December 31, 20Y5, were as follows: Jan. 3. Issued a check to establish a petty cash fund of $4,500. Feb 26. Replenished the petty cash fund, based on the following summary of petty cash receipts: office supplies, $1,680 miscellaneous selling expense, $570, miscellaneous administrative expense, $880. Purchased $31,300 of merchandise on account, terms 1/10, n/30. The perpetual inventory system is used to account for inventory. Paid the invoice of April 14 after the discount period had passed. Received cash from daily cash sales for $21,200. The amount indicated by the cash register was $21,240. Apr. 14. May 13. 17. 2. Received a 60-day, 8% note for $180,000 on the Ryanair account. June Aug. Received amount owed on June 2 note, plus interest at the maturity date. Received $7,600 on the Finley account and wrote off the remainder owed on a $9,000 accounts receiv- able balance. (Theallowance method is used in accounting for uncollectible receivables) Reinstatedthe Finley account written off on August 24 and received $1,400 cash in full payment. Purchased land by issuing a $670,000, %-day note to Zahorik Co, which discounted it at 9%. Sold office equipment in exchange for $135,000 cash plus receipt of a $100,000, 90-day, 9% note. The equipment had a cost of $320,000 and accumulated depredation of $64,000 as of October 17 Journalized the monthly payroll for November, based on the following data: 1. 24. Sept. 15. 15. 17. Oct. Nov. 30. Salaries Deductions 135,000 ncome tax withheld Sales salaries Office salaries 77 250 $212,250 Social security tax withheld Medicare tax withheld 39,266 12,735 3,184 Unemployment tax rates: State unemployment Federal unemployment 54% 0.8% Amount subject to unemployment taxes: $5,000 5,000 Federal unemployment 30. Journalized the employer's payroll taxes on the payroll. Dec 14. Journalized the payment of the September 15 note at maturity 31. The pension cost for the year was $190,400, of which $139,700 was paid to the pension plan trustee. Instructions 1. Journalize the selected transactions