Sunland Company has the following opening account balances in its general and subsidiary ledgers on January 1 and uses the periodic inventory system. All accounts have normal debit and credit balances. In addition, the following transactions have not been journalized for January 2022. In addition, the following transactions have not been journalized for January 2022 . Jan. Sell merchandise on account to W. Rayms $3,960, invoice no. 510 , and M. Fischer $1,980, invoice no. 511. 5 Purchase merchandise on account from K. Zapfel $3,300 and J. Liotta $2,640. 7 Receive checks for $4,400 from L. Longhini and $2,200 from M. Hall. 8 Pay freight on merchandise purchased $200. 9 Send checks to O. Kitson for $9,900 and L. Quinn for $12,100. 9 Issue credit of $260 to M. Fischer for merchandise returned. 10 Summary cash sales total $17,050. 11 Sell merchandise on account to G. Dukes for $2,090, invoice no. 512 , and to L. Longhini $990, invoice no. 513. Post all entries to the subsidiary ledgers. 12 Pay rent of $1,100 for January. 13 Receive payment in full from W. Rayms and M. Fischer. 15 Pay cash dividend of $720. 16 Purchase merchandise on account from L. Quinn for $16,500, from O. Kitson for $15,290, and from K. Zapfel for $1,650. 17 Pay $440 cash for office supplies. 18 Return $220 of merchandise to O. Kitson and receive credit. 20 Summary cash sales total $19,530. 21 Issue $16,500 note to D. Markoff in payment of balance due. 21 Receive payment in full from L. Longhini. Post all entries to the subsidiary ledgers. 22 Sell merchandise on account to W. Rayms for $4,070, invoice no. 514 , and to G. Dukes for $880, invoice no. 515 . 23 Send checks to L. Quinn and O. Kitson in full payment. 25 Sell merchandise on account to M. Hall for $3,850, invoice no. 516 , and to M. Fischer for $6,710, invoice no. 517. 27 Purchase merchandise on account from L. Quinn for $13,750, from J. Liotta $1,320, and from K, Zapfel for $3,080. 28 Pay $220 cash for office supplies. 31 Summary cash sales total $25,210. 31 Pay sales salaries of $4,730 and office salaries of $3,410. Record the January transactions in a sales journal