Sam Santiago operates a retail variety store. The books include a cash payments journal and an accounts payable ledger. All cash payments $($except petty cash$)$ are entered in the cash payments journal.

Selected account balances on May $1$ are shown.

General Ledger

Cash $$41,360$

Accounts Payable $21,800$

Accounts Payable Ledger

Fantastic Toys $$5,500$

Goya Outlet $4,300$

Mueller$$s Distributors $4,100$

Van Kooning $7,900$

The following are the transactions related to cash payments for the month of May:

May $1$ Issued Check No$.426$ in payment of May rent $($Rent Expense$),$ $$2,150.$

$3$ Issued Check No$.427$ to Mueller$$s Distributors in payment of merchandise purchased on account, $$4,100,$ less a $3\%$ discount. Check was written for $$3,977.$

$7$ Issued Check No$.428$ to Van Kooning in partial payment of merchandise purchased on account, $$5,300.$ A cash discount was not allowed.

$12$ Issued Check No$.429$ to Fantastic Toys for merchandise purchased on account, $$5,500,$ less a $1\%$ discount. Check was written for $$5,445.$

$15$ Issued Check No$.430$ to City Power and Light $($Utilities Expense$),$ $$1,720.$

$18$ Issued Check No$.431$ to A$-1$ Warehouse for a cash purchase of merchandise, $$4,530.$

$26$ Issued Check No$.432$ to Goya Outlet for merchandise purchased on account, $$4,300,$ less a $2\%$ discount. Check was written for $$4,214.$

$30$ Issued Check No$.433$ to Mercury Transit Company for freight charges on merchandise purchased $($Freight$-$In$),$ $$1,040.$

$31$ Issued Check No$.434$ to Town Merchants for a cash purchase of merchandise, $$3,080.$

Required:

Question Content Area

$1.$ Enter the transactions in a cash payments journal. Total the columns. Enter the posting references when you complete part $2.$

Cash Payments Journal Page $6$

Date

Ck$.$ No$.$ Account

Debited

Post. Ref. General

Debit Accounts Payable

Debit Purchases

Debit Purchases Discounts

Credit Cash

Credit

$20--$

May $1$

fill in the blank f$35385007$fda$078\_2$

$426$

Rent Expense

fill in the blank f$35385007$fda$078\_5$

$2,150$

fill in the blank f$35385007$fda$078\_6$

fill in the blank f$35385007$fda$078\_7$

fill in the blank f$35385007$fda$078\_8$

fill in the blank f$35385007$fda$078\_9$

$2,150$

May $3$

fill in the blank f$35385007$fda$078\_11$

$427$

Mueller's Distributors

$$

fill in the blank f$35385007$fda$078\_14$

fill in the blank f$35385007$fda$078\_15$

fill in the blank f$35385007$fda$078\_16$

fill in the blank f$35385007$fda$078\_17$

$123$

fill in the blank f$35385007$fda$078\_18$

May $7$

fill in the blank f$35385007$fda$078\_20$

$428$

Van Kooning

$$

fill in the blank f$35385007$fda$078\_23$

fill in the blank f$35385007$fda$078\_24$

$5,300$

fill in the blank f$35385007$fda$078\_25$

fill in the blank f$35385007$fda$078\_26$

fill in the blank f$35385007$fda$078\_27$

$5,300$

May $12$

fill in the blank f$35385007$fda$078\_29$

$429$

Fantastic Toys

$$

fill in the blank f$35385007$fda$078\_32$

fill in the blank f$35385007$fda$078\_33$

fill in the blank f$35385007$fda$078\_34$

fill in the blank f$35385007$fda$078\_35$

$55$

fill in the blank f$35385007$fda$078\_36$

May $15$

fill in the blank f$35385007$fda$078\_38$

$430$

fill in the blank f$35385007$fda$078\_41$

$1,720$

fill in the blank f$35385007$fda$078\_42$

fill in the blank f$35385007$fda$078\_43$

fill in the blank f$35385007$fda$078\_44$

fill in the blank f$35385007$fda$078\_45$

$1,720$

May $18$

fill in the blank f$35385007$fda$078\_47$

$431$

$$

fill in the blank f$35385007$fda$078\_49$

fill in the blank f$35385007$fda$078\_50$

fill in the blank f$35385007$fda$078\_51$

$4,530$

fill in the blank f$35385007$fda$078\_52$

fill in the blank f$35385007$fda$078\_53$

May $26$

fill in the blank f$35385007$fda$078\_55$

$432$

Goya Outlet

$$

fill in the blank f$35385007$fda$078\_58$

fill in the blank f$35385007$fda$078\_59$

fill in the blank f$35385007$fda$078\_60$

fill in the blank f$35385007$fda$078\_61$

$86$

fill in the blank f$35385007$fda$078\_62$

May $30$

fill in the blank f$35385007$fda$078\_64$

$433$

fill in the blank f$35385007$fda$078\_67$

$1,040$

fill in the blank f$35385007$fda$078\_68$

fill in the blank f$35385007$fda$078\_69$

fill in the blank f$35385007$fda$078\_70$

fill in the blank f$35385007$fda$078\_71$

$1,040$

May $31$

fill in the blank f$35385007$fda$078\_73$

$434$

$$

fill in the blank f$35385007$fda$078\_75$

fill in the blank f$35385007$fda$078\_76$

fill in the blank f$35385007$fda$078\_77$

$3,080$

fill in the blank f$35385007$fda$078\_78$

fill in the blank f$35385007$fda$078\_79$

fill in the blank f$35385007$fda$078\_80$

fill in the blank f$35385007$fda$078\_81$

fill in the blank f$35385007$fda$078\_82$

$7,610$

fill in the blank f$35385007$fda$078\_83$

$264$

fill in the blank f$35385007$fda$078\_84$

$()(202)(501)(501\mathrm{.}2)(101)$

Prove the cash payments journal.

Debit total: $fill in the blank f$35385007$fda$078\_85$

Credit total: $fill in the blank f$35385007$fda$078\_86$

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A cash payment is recorded in the cash payments journal by entering the following information:

$1.$ Date

$2.$ Check number

$3.$