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 $1,550 to pay the monthly rent. 4 Issued Check 103 for $275 to establish a petty cash fund. 5 Issued Check 104 for $1,100 to remit sales tax to the state tax commission. 8 Issued Check 105 for $729 to the Fortune Company, a creditor, in payment of Invoice 784 of March 29 (\$750) less a cash discount ( $21 ). Issued Check 106 for $300 to make a cash purchase of supplies. Issued Check 107 for $170 to pay the monthly telephone bill. Issued Check 108 for $1,083 to the Craft Corporation in payment of a \$1,050 promissory note and interest of $33. 22 Issued Check 109 for $331 to the Ewing Corporation, a creditor, in payment of Invoice 513 of March 20 (\$350) less a cash discount ($19). Issued Check 110 for $3,500 to Martin Sachs, the owner, as a withdrawal for personal use. Issued Check 111 for $135 to replenish the petty cash fund. An analysis of payments from the fund showed the following totals: Supplies, \$40; Delivery Expense, \$60; Miscellaneous Expense, \$35. \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{8}{|c|}{ CASH PAYMENTS JOURNAL } \\ \hline \multirow[b]{2}{*}{ Date } & \multirow[b]{2}{*}{ CK. No. } & \multirow[b]{2}{*}{ Description } & \multirow{2}{*}{\begin{tabular}{c} Accounts \\ Payable \\ Debit \end{tabular}} & \multicolumn{2}{|c|}{ Other Accounts Debit } & \multirow{2}{*}{\begin{tabular}{c} Purchases \\ Discount \\ Credit \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Cash \\ Credit \end{tabular}} \\ \hline & & & & Account Name & Amount & & \\ \hline \multicolumn{8}{|l|}{ April 1, 20X1 } \\ \hline \multicolumn{8}{|l|}{ April 4, 20X1 } \\ \hline \multicolumn{8}{|l|}{ April 5, 20X1 } \\ \hline \multicolumn{8}{|l|}{ April 8, 20X1 } \\ \hline \multicolumn{8}{|l|}{ April 12, 20X1 } \\ \hline \multicolumn{8}{|l|}{ April 15,20X1} \\ \hline \multicolumn{8}{|l|}{ April 20, 20X1 } \\ \hline & & & & & & & \\ \hline \multicolumn{8}{|l|}{ April 22, 20X1 } \\ \hline \multicolumn{8}{|l|}{ April 25, 20X1 } \\ \hline \multicolumn{8}{|l|}{ April 30, 20X1 } \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline April 30, 20X1 & & Totals & & & & & \\ \hline \end{tabular}