l'aid Cash to Riverside Properties tur rem, du$,$ ou

$2.$ Paid Cash to City Office Source for office supplies, $$216\mathrm{.}00,$ C$457$

$2.$ The board of directors declared a dividend of $50\mathrm{.}50$ per share; capital stock issued is $6,000$ shares. M$56$

$3$ R$402.$

Received cash on account from Chandler City Schools, covering $$392$ for $$814\mathrm{.}80,$ less $2\%$ sales discount.

$3$ Sold merchandise on account to Pacific Stores, $$4,795\mathrm{.}00,$ plus sales tax. $$395$

$4$ Paid Cash to Downtown Hardware for miscellaneous expense, $$85\mathrm{.}00.$ CAS$8$

$6$ Recorded cash and credit card sales $$5,845\mathrm{.}00,$ plus sales tax, $$315\mathrm{.}63$; total $56,160\mathrm{.}63.$ TSAS

$7$ M$57.$

Bought $$225\mathrm{.}00$ of office supplies, and $$312\mathrm{.}00$ of store supplies from Alpha Supply on account, $$537\mathrm{.}00$

$8$ Paid Cash on account to Singh Imports, covering P$243$ for $$1,589\mathrm{.}00,$ less $2\%$ discount. CA$39$

$8$ Sold merchandise on account to Batesville Manfacturing, $$1,208\mathrm{.}00$ plus sales tax. $$396$

$8$ Purchased merchandise on account from Trevino Company, $$4,000\mathrm{.}00,$ less a $40\%$ trade discount. P$245$

$10$ Paid Cash to Cantrell Energy for electric bill, $5482\mathrm{.}50,$ C$460$

$10$ Purchased merchandise on account from Singh Imports, $$3,925\mathrm{.}00$ P$246$

Received a $$3,000\mathrm{.}00$ check from Pacific Stores. The check pays $$3,061\mathrm{.}22$ of the Dec. $3$ sale on account,

$11$ S$395$ less $2\%$ discount. R$403$

$11|$ Paid Cash on account to Klein Industries, $$2,618\mathrm{.}00,$ covering P$240.$ C$461$

$13$ Paid Cash to City Office Source for store supplies, $$235\mathrm{.}00.$ C$462$

$13$ Recorded cash and credit card sales, $$7,125\mathrm{.}00,$ plus sales tax, $$384\mathrm{.}75$; total, $$7,509\mathrm{.}75.$ TS$46$

$13$ Purchased merchandise on account from Klein Industries, $$4,958\mathrm{.}00.$ P$247$

Sold merchandise on account to Chandler City Schools, $$5,580\mathrm{.}00.$ Chandler City Schools is exempt from $14$ sales tax. S$397$

$14$ Paid Cash to Innovative Communications for advertising, $$325\mathrm{.}00.$ C$463$

$14$ Returned $$410\mathrm{.}00$ of merchandise to Klein Industries from P$247.$ DM$14$

$14$ Received Cash on account from Musheer Orthopedics, $$831\mathrm{.}50,$ covering S$385.$ R$404$

$15$ Paid Cash on account to Alpha Supply, $$942\mathrm{.}00,$ covering P$241.$ C$464$

Paid Cash for liablity for employee income tax, $$471\mathrm{.}00,$ social security tax, $$899\mathrm{.}00,$ and Medicare Tax, $15$ $$210\mathrm{.}25$; total $$1,580\mathrm{.}25.$ C$465$

Paid Cash for semi$-$monthly payroll, $$2,670\mathrm{.}10($total payroll, $$3,528\mathrm{.}00,$ less deductions; employee income tax, $$228\mathrm{.}00$; Social Security, $218\mathrm{.}74$; Medicare tax, $$51\mathrm{.}16$; health insurance premiums, $$240\mathrm{.}00$;

$15$ retirement benefits, $$120\mathrm{.}00).$ C$466.$

Recorded employer payroll taxes, $$309\mathrm{.}89,$ for the semi$-$monthly pay period ended in December $15.$ Taxes owed are: social security tax, $$218\mathrm{.}74,$ Medicare tax, $$51\mathrm{.}16$; federal unemployement tax, $$5\mathrm{.}16$; and state

$15$ unemployment tax, $$34\mathrm{.}83.$ M$58$

$18$ Sold merchandise on account to Pacific Stores, $$3,640\mathrm{.}0.$ plus sales tax. S$398$

$20$ Recorded Cash and Credit Card Sales, $$6,890\mathrm{.}00,$ plus sales tax, $$367\mathrm{.}93$; total, $$7,257\mathrm{.}93.$ TS$47$

$22$ Received cash on account from Hubbard Medical Clinic, covering S$390$ for S$1,057\mathrm{.}50.$ R$405$

$23$ Paid Cash on account to Medical Clothiers. $$548\mathrm{.}00,$ covering P$239.$ C$467$

Granted credit to Pacific Stores for merchandise returned, $$128\mathrm{.}00,$ plus sales tax, $$7\mathrm{.}68,$ from S$395$; total,

$24$ $$135\mathrm{.}68.$CM$25$

$27$ Recorded cash and credit card sales, $$6,295\mathrm{.}00,$ plus sales tax, $$347\mathrm{.}48$; total, S$6,642\mathrm{.}48.$ TS$48$

$29$ Paid Cash for dividend declared December $2.$ C$468$

$29$ Purchased merchandise on account from Distinctive Garments, $$3,528\mathrm{.}00.$ P$248$ PROVE and total page $23$ of the cash payments journal. Post the totals of the special columns to the general ledger.

Journalize the following transactions, applying the same posting procedures.

Enter the follwing transaction into Cash Payments Journal as follows:

Supplies $-$ Office, $$42\mathrm{.}50($DEBIT$),$ Supplies $-$ Store, $$16\mathrm{.}40($DEBIT$),$ Advertising Expense, $$25\mathrm{.}00($DEBIT$),$

$31$ Misc. Expense, $$5\mathrm{.}40($DEBIT$),$ Cash Short$/$Over$,$ $$1\mathrm{.}00($DEBIT$),$ Cash CREDIT, $$90\mathrm{.}30($CREDIT$)$

this needs to be posted to all jorunals