Record the following transactions for the month of April 201 in the cash payments journal. Total, prove, and rule the cash payments journal as of April 30. April 1 Issued Check 102 for $800 to pay the monthly rent. 4 Issued Check 103 for $125 to establish a petty cash fund. 5 Issued Check 104 for $350 to remit sales tax to the state tax commission. 8 Issued Check 105 for $594 to the Fortune Company, a creditor, in payment of Invoice 784 of March 29 (\$600) less a cash discount (\$6). 12 Issued Check 106 for $150 to make a cash purchase of supplies. 15 Issued Check 107 for $95 to pay the monthly telephone bill. 20 Issued Check 108 for $918 to the Craft Corporation in payment of a $900 promissory note and interest of $18. 22 Issued Check 109 for $196 to the Ewing Corporation, a creditor, in payment of Invoice 513 of March 20 (\$200) less a cash discount ($4). 25 Issued Check 110 for $2,000 to Martin Sachs, the owner, as a withdrawal for personal use. 30 Issued Check 111 for $90 to replenish the petty cash fund. An analysis of payments from the fund showed the following totals: Supplies, $25; Delivery Expense, $45; Miscellaneous Expense, $20