need CASH PAYMENTS JOURNAL filled out from the following transactions. i have attached the journal format and the chart of accounts

Date Transactions 17 18 19 . May 16 Sold $120.00 in merchandise plus 5% sales tax to Sam Lorenzo on account, Sales Slip 607. Received $126.00 from Tom Trout to apply on his account, Receipt 356. 17 Issued Check 892 for $800.00 to Desktop Wholesalers in payment of our account balance. Issued Debit Memo 38 to Laser & Ink Jet Products for our return of $75.00 in merchandise. Wrote Check 893 for $1,200.00 to Computer Systems Inc. to apply on our account. 19 Paid Hi-Tech Electronics Outlet $1,750.00 in full payment of our account balance by issuing Check 894. 19 Issued Check 895 to Office Suppliers, Inc. for $770.00 in full payment of our account balance. 20 Sold $90.00 in office equipment for cash to an employee, Bob Bell, Receipt 357 20 Purchased S1,200.00 in store equipment on account from Desktop Wholesalers, DW87, n/30. 20 Received $210.00 from Mark McCormick to apply on his account, Receipt 358 20 Sue Ellen Scott sent us a check for $308.70 in payment of her $315.00 account less a 2% discount, Receipt 359. 21 Purchased $1,500.00 in merchandise on account from Hi-Tech Electronics Outlet, Invoice HT99, terms 2/10, n/30. 21 Marianne Martino sent us 1594.50check to apply on her account, Receipt 360. 21 Sold S400.00 in merchandise plus 5% sales tax to Mark McCormick on account, Sales Slip 608, terms 2/10,n/30. 22 Issued Check 896 for $1,200.00 to Desktop Wholesalers, in payment of our account. 23 Sold $500.00 in merchandise to Sue Ellen Scott on account plus 5% sales tax, Sales Slip 609, terms 2/10,n/30. 24 Mark McCormick returned merchandise purchased on account, $100.00, plus 5% sales tax, Credit Memo 55. 25 Paid the annual insurance premium of $1,600.00 by issuing Check 897 to Surfside Insurance Co. 26 Discovered that Transportation In account should have been debited last month for $50.00 instead of the Purchases account. Recorded the correcting entry, Memorandum 26. 27 Bought $1,400.00 in merchandise on account from Computer Systems, Inc., CS75, terms 2/10, n/30. CONTINUE a Date May 28 S : 29 30 31 31 31 Transactions (cont.) Sold $200.00 in merchandise on account plus 5% sales tax to Marianne Martino, Sales Slip 610, terms 2/10, n/30. Purchased $150.00 in supplies on account from Office Suppliers Inc., Invoice 9489. Issued Check 898 for $1,500.00 in payment for the monthly rent. Recorded cash sales of $1,200.00 plus 5% sales tax, Tape 22. Recorded bankcard sales of $900.00 plus 5% sales tax, Tape 22. Recorded bank service charge of $25.00 and bankcard fees of $100.00, May bank statement (record compound entry). Wrote Check 899 to pay the payroll of $2,500.00 (gross earnings) for the pay period ended May 31. The following amounts were withheld: employees' federal income taxes, $400.00; employees' state income taxes, $50.00; FICA taxes: $155.00 for social security and $36.25 for Medicare. Recorded the employer's payroll taxes for the May 31 payroll: FICA tax rate, 6.2% for social security and 1.45% for Medicare, federal unemployment tax rate, 0.8%; and state unemployment tax rate, 5.4%. 31 31 CASH PAYMENTS JOURNAL 14 Name DATE DOC GAR NO ACCOUNT NAME POST REF GENERAL CREDIT ACCOUNTS PAVABLE DENIT PURCHAS DISCOUNT CREDIT DEBIT CROT 20-- 560 Mini Practice Set 4 2 May Mini Practice Set 4 12 sloo 3 1887 Utilities Expense 2888 Desktop Wholesalers 4 889 Laser & Ink Jet Products 7 890 Office Suppliers, Inc. 10 891 Transportation in 4 635 SOS 90000 z dod 130.000 7500 12.500 190 000 73500 130 000 1750 117 Slod 27 () (continued) 10 11 12 13 14 14 15 TE 18 1 17 10 19 19 20 21 20 21 22 23 24 CHART OF ACCOUNTS In-Touch Electronics ASSETS REVENUE 101 Cash in Bank 401 Sales 105 Accounts Receivable 405 Sales Discounts 110 Merchandise Inventory 410 Sales Returns and Allowances 115 Supplies 120 Prepaid Insurance COST OF MERCHANDISE 150 Store Equipment 501 Purchases 155 Office Equipment 505 Transportation In LIABILITIES 510 Purchases Discounts 515 Purchases Returns and 201 Accounts Payable Allowances 205 Sales Tax Payable 210 Employees' Federal Income EXPENSES Tax Payable 605 Advertising Expense 211 Employees' State Income 610 Bankcard Fees Expense Tax Payable 615 Miscellaneous Expense 212 Social Security Tax Payable 620 Payroll Tax Expense 213 Medicare Tax Payable 625 Rent Expense 214 Federal Unemployment Tax 630 Salaries Expense Payable 635 Utilities Expense 215 State Unemployment Tax Payable STOCKHOLDERS' EQUITY Accounts Payable 301 Capital Stock Subsidiary Ledger 302 Retained Earnings COM Computer Systems Inc. 303 Income Summary DES Desktop Wholesalers HIT Hi-Tech Electronics Outlet LAS Laser & Ink-Jet Products Accounts Receivable OFF Office Suppliers Inc, Subsidiary Ledger LOR Sam Lorenzo MAR Marianne Martino MCC Mark McCormick SCO Sue Ellen Scott TRO Tom Trout Date Transactions 17 18 19 . May 16 Sold $120.00 in merchandise plus 5% sales tax to Sam Lorenzo on account, Sales Slip 607. Received $126.00 from Tom Trout to apply on his account, Receipt 356. 17 Issued Check 892 for $800.00 to Desktop Wholesalers in payment of our account balance. Issued Debit Memo 38 to Laser & Ink Jet Products for our return of $75.00 in merchandise. Wrote Check 893 for $1,200.00 to Computer Systems Inc. to apply on our account. 19 Paid Hi-Tech Electronics Outlet $1,750.00 in full payment of our account balance by issuing Check 894. 19 Issued Check 895 to Office Suppliers, Inc. for $770.00 in full payment of our account balance. 20 Sold $90.00 in office equipment for cash to an employee, Bob Bell, Receipt 357 20 Purchased S1,200.00 in store equipment on account from Desktop Wholesalers, DW87, n/30. 20 Received $210.00 from Mark McCormick to apply on his account, Receipt 358 20 Sue Ellen Scott sent us a check for $308.70 in payment of her $315.00 account less a 2% discount, Receipt 359. 21 Purchased $1,500.00 in merchandise on account from Hi-Tech Electronics Outlet, Invoice HT99, terms 2/10, n/30. 21 Marianne Martino sent us 1594.50check to apply on her account, Receipt 360. 21 Sold S400.00 in merchandise plus 5% sales tax to Mark McCormick on account, Sales Slip 608, terms 2/10,n/30. 22 Issued Check 896 for $1,200.00 to Desktop Wholesalers, in payment of our account. 23 Sold $500.00 in merchandise to Sue Ellen Scott on account plus 5% sales tax, Sales Slip 609, terms 2/10,n/30. 24 Mark McCormick returned merchandise purchased on account, $100.00, plus 5% sales tax, Credit Memo 55. 25 Paid the annual insurance premium of $1,600.00 by issuing Check 897 to Surfside Insurance Co. 26 Discovered that Transportation In account should have been debited last month for $50.00 instead of the Purchases account. Recorded the correcting entry, Memorandum 26. 27 Bought $1,400.00 in merchandise on account from Computer Systems, Inc., CS75, terms 2/10, n/30. CONTINUE a Date May 28 S : 29 30 31 31 31 Transactions (cont.) Sold $200.00 in merchandise on account plus 5% sales tax to Marianne Martino, Sales Slip 610, terms 2/10, n/30. Purchased $150.00 in supplies on account from Office Suppliers Inc., Invoice 9489. Issued Check 898 for $1,500.00 in payment for the monthly rent. Recorded cash sales of $1,200.00 plus 5% sales tax, Tape 22. Recorded bankcard sales of $900.00 plus 5% sales tax, Tape 22. Recorded bank service charge of $25.00 and bankcard fees of $100.00, May bank statement (record compound entry). Wrote Check 899 to pay the payroll of $2,500.00 (gross earnings) for the pay period ended May 31. The following amounts were withheld: employees' federal income taxes, $400.00; employees' state income taxes, $50.00; FICA taxes: $155.00 for social security and $36.25 for Medicare. Recorded the employer's payroll taxes for the May 31 payroll: FICA tax rate, 6.2% for social security and 1.45% for Medicare, federal unemployment tax rate, 0.8%; and state unemployment tax rate, 5.4%. 31 31 CASH PAYMENTS JOURNAL 14 Name DATE DOC GAR NO ACCOUNT NAME POST REF GENERAL CREDIT ACCOUNTS PAVABLE DENIT PURCHAS DISCOUNT CREDIT DEBIT CROT 20-- 560 Mini Practice Set 4 2 May Mini Practice Set 4 12 sloo 3 1887 Utilities Expense 2888 Desktop Wholesalers 4 889 Laser & Ink Jet Products 7 890 Office Suppliers, Inc. 10 891 Transportation in 4 635 SOS 90000 z dod 130.000 7500 12.500 190 000 73500 130 000 1750 117 Slod 27 () (continued) 10 11 12 13 14 14 15 TE 18 1 17 10 19 19 20 21 20 21 22 23 24 CHART OF ACCOUNTS In-Touch Electronics ASSETS REVENUE 101 Cash in Bank 401 Sales 105 Accounts Receivable 405 Sales Discounts 110 Merchandise Inventory 410 Sales Returns and Allowances 115 Supplies 120 Prepaid Insurance COST OF MERCHANDISE 150 Store Equipment 501 Purchases 155 Office Equipment 505 Transportation In LIABILITIES 510 Purchases Discounts 515 Purchases Returns and 201 Accounts Payable Allowances 205 Sales Tax Payable 210 Employees' Federal Income EXPENSES Tax Payable 605 Advertising Expense 211 Employees' State Income 610 Bankcard Fees Expense Tax Payable 615 Miscellaneous Expense 212 Social Security Tax Payable 620 Payroll Tax Expense 213 Medicare Tax Payable 625 Rent Expense 214 Federal Unemployment Tax 630 Salaries Expense Payable 635 Utilities Expense 215 State Unemployment Tax Payable STOCKHOLDERS' EQUITY Accounts Payable 301 Capital Stock Subsidiary Ledger 302 Retained Earnings COM Computer Systems Inc. 303 Income Summary DES Desktop Wholesalers HIT Hi-Tech Electronics Outlet LAS Laser & Ink-Jet Products Accounts Receivable OFF Office Suppliers Inc, Subsidiary Ledger LOR Sam Lorenzo MAR Marianne Martino MCC Mark McCormick SCO Sue Ellen Scott TRO Tom Trout