Required: Journalize the entries to record the transactions. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Assume a 360-day year when calculating interest. CHART OF ACCOUNTS Caldemeyer Co. General Ledger ASSETS REVENUE 110 Cash 410 Sales 111 Petty Cash 420 Sales Discounts 121 Accounts Receivable-Bradford \& Co. 610 Interest Revenue 122 Accounts Receivable-Dry Creek Co. 123 Accounts Receivable-Trina Gelhaus EXPENSES 124 Accounts Receivable-Halloran Co. 510 Cost of Merchandise Sold 129 Allowance for Doubtful Accounts 520 Sales Salaries Expense 131 Interest Receivable 521 Advertising Expense 132 Notes Receivable 522 Depreciation Expense-Store Equipment 141 Merchandise Inventory 523 Delivery Expense 145 Office Supplies 524 Repairs Expense 146 Store Supplies 529 Selling Expenses 151 Prepaid Insurance 530 Office Salaries Expense 181 Land 531 Rent Expense 191 Store Equipment 532 Depreciation Expense-Office Equipment 192 Accumulated Depreciation-Store Equipment 533 Insurance Expense 193 Office Equipment 534 Office Supplies Expense 194 Accumulated Depreciation-Office Equipment 535 Store Supplies Expense 536 Credit Card Expense LIABILITIES 537 Cash Short and Over 210 Accounts Payable 538 Bad Debt Expense 211 Salaries Payable 539 Miscellaneous Expense 213 Sales Tax Payable 710 Interest Expense 214 Interest Payable 215 Notes Payable EQUITY 310 Owner, Capital 311 Owner, Drawing JOURNAL