R. Sheridan Co. uses special journals and a general journal. The following transactions occurred during May 2022. May R. Sheridan invested $54,000 cash in the business. 1 2 Sold merchandise to Lawrie Co. for $6,560 cash. The cost of the merchandise sold was $4,120. 3 Purchased merchandise for $7,620 from J. Moskos using check no. 101. 14 Paid salary to H. Rivera $625 by issuing check no. 102. 16 Sold merchandise on account to K. Stanton for $815, terms /30. The cost of the merchandise sold was $555. 22 Acheck of $9,400 is received from M. Mangini in full for invoice 101 ; no discount given. R. SHERIDANCO. Cash Payments Journal Date Ck. No. - Account Debited Ref. Other Accounts Dr. Accounts Payable 2022 R. SHERIDAN CO. Cash Payments Journal Ref. Other Accounts Dr. Accounts Payable Dr. Inventory Cr. Cash Cr