Journalizing Cash Payments Sandcastles Northwest uses a cash payments journal. Prepare a cash payments journal using the same format and account titles as illustrated in the chapter. Record the following payments for merchandise purchased: Apr. 5 Issued Check No. 429 to Standard Industries for merchandise purchased April 3, $8,100, terms 2/10, n/30. Payment is made within the discount period. 19 Issued Check No. 430 to Finest Company for merchandise purchased April 10, $5,900, terms 1/10, n/30. A credit memo had previously been received from Finest Company for merchandise returned, $300. Payment is made within the discount period after deduction for the return dated April 12. 21 Issued Check No. 431 to Funny Follies for merchandise purchased March 21, $3,700, terms n/30. 29 Issued Check No. 432 to Classic Data for merchandise purchased April 20, $7,100, terms 2/10, n/30. Payment is made within the discount period. If an amount box does not require an entry, leave it blank or enter 0 for General Debit column also