Stigman Company is a small retail business that uses a manual data processing

system. These were the transactions for Stigman Company during the month November:

$1$ November: Prepaid November rent to R$.$Donatus, $$10,000.$

$2$ Sold Merchandising Inventories to J$.$Wilkes for $$10\mathrm{.}560,$ terms $10/5,$ n$/30,$ cost of goods is

$$9,000.$

$3$ Paid Cronos Wholesale on account, $$20,300$ less a $2$ percent discount.

$4$ Received payment on account of $$10,560,$ within the discount period, from J$.$Wilkes.

$5$ Cash sales $$20,632,$ their cost is $$19,200$:

$8$ Paid Murray Freight on account, $$5,098.$

$9$ The owner, Jerry Stigman, invested an additional $$55,000$ in cash and a truck valued at

$$74,000$ in the business.

$11$ Paid Escobar for Supply, purchased previously on account: $$20,840,$ less purchase discount

$10\%.$

$14$ Cash sales, $$20,834,$ the cost of goods $$10,980.$

$15$ Paid Murray Freight $$3,010$ for the Freight on a shipment of merchandise received today.

$16$ Paid Ludlow Company on account, $$10,568$ net a $2$ percent discount.

$17$ Received payment on account from P$.$Sibley, $$10,120.$

$18$ Cash sales, $$10,974,$ cost is $$9,400.$

$19$ Received payment on a note receivable, $$10,800$ plus $$36$ interest. $($interest income$).$

$20$ Purchased office supplies from Escobar Supply, $$10,080$

$21$ Paid a note payable in full to Kenilworth Bank, $$40,100$ including $$10,000$ interest.

$24$ Cash sales, $$20\mathrm{.}964$ their cost is $$18,980.$

$25$ Paid $$5,000$ less a $2$ percent discount to Cronos Wholesale $($purchases discount$).$

$24$ Paid Linda Bisly a sales clerk, $$10,000$ for the monthly salary.

$25$ Purchased a note payable for the difference.

$30$ Jerry Stigman withdrew $$10,200$ from the business.

$1.$ Prepare entries to record transactions above in journal form in the GENERAL

JOURNAL page number $10,$ assuming that the perpetual inventory system