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

Paid cash to Cantrell Energy for electric bill, $$482\mathrm{.}50.C460.$

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, $5395,$ less $2\%$ discount. R$403.$

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

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

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

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 sales tax. S$397.$

Paid cash to Innovative Communications for advertising, $$325\mathrm{.}00.463.$

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

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

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

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

Paid cash for semimonthly payroll, $$2,670\mathrm{.}10($total payroll, $$3,528\mathrm{.}00,$ less deductions: employee income tax, $$228\mathrm{.}00$; social security tax, $$218\mathrm{.}74$; Medicare tax, $$51\mathrm{.}16$; health insurance premiums, $$240\mathrm{.}00$; retirement benefits, $$120\mathrm{.}00.$ C$466.$

Recorded employer payroll taxes, $$309\mathrm{.}89,$ for the semimonthly pay period ended December $15.$ Taxes owed are: social security tax, $$218\mathrm{.}74$; Medicare tax, $$51\mathrm{.}16$; federal unemployment tax, $$5\mathrm{.}16$; and state unemployment tax, $$34\mathrm{.}83.$ M$58.$