Sunland Company's chart of accounts includes the following selected accounts.

101		Cash		201		Accounts Payable
120		Inventory		306		Owner's Drawings
130		Prepaid Insurance		505		Cost of Goods Sold
157		Equipment

On October 1, the accounts payable ledger of Sunland Company showed the following balances: Uggla Company $2,250, Orr Co. $2,530, Rosenthal Co. $1,850, and Clevenger Company $3,690. The October transactions involving the payment of cash were as follows.

Oct. 1		Purchased merchandise, check no. 63, $370.
3		Purchased equipment, check no. 64, $840.
5		Paid Uggla Company balance due of $2,250, less 2% discount, check no. 65, $2,205.
10		Purchased merchandise, check no. 66, $2,270.
15		Paid Rosenthal Co. balance due of $1,850, check no. 67.
16		C. Sunland, the owner, pays his personal insurance premium of $490, check no. 68.
19		Paid Orr Co. in full for invoice no. 610, $2,350 less 2% cash discount, check no. 69, $2,303.
29		Paid Clevenger Company in full for invoice no. 264, $2,600, check no. 70.

(a) Journalize the transactions above in a four-column cash payments journal with columns for Other Accounts Dr., Accounts Payable Dr., Inventory Cr., and Cash Cr. Foot and cross-foot the journal. (Record entries in the order displayed in the problem statement. Round answers to 0 decimal places, e.g. 5,275.)

Cash Payments Journal
							CP1
Date	Ck. No.	Account Debited	Ref.	Other Accounts Dr.	Accounts Payable Dr.	Inventory Cr.	Cash Cr.
choose a transaction date Oct. 1Oct. 3Oct. 5Oct. 10Oct. 15Oct. 16Oct. 19Oct. 29	63	select an account debited InventoryEquipmentUggla CompanyRosenthal Co.Owner's DrawingOrr Co.Clevenger Company	120	enter a dollar amount	enter a total amount	Enter a dollar amount	Enter a dollar amount
choose a transaction date Oct. 1Oct. 3Oct. 5Oct. 10Oct. 15Oct. 16Oct. 19Oct. 29	64	select an account debited InventoryEquipmentUggla CompanyRosenthal Co.Owner's DrawingOrr Co.Clevenger Company	157	enter a dollar amount	Enter a dollar amount	Enter a dollar amount	Enter a dollar amount
choose a transaction date Oct. 1Oct. 3Oct. 5Oct. 10Oct. 15Oct. 16Oct. 19Oct. 29	65	select an account debited InventoryEquipmentUggla CompanyRosenthal Co.Owner's DrawingOrr Co.Clevenger Company		enter a dollar amount	Enter a dollar amount	Enter a dollar amount	Enter a dollar amount
choose a transaction date Oct. 1Oct. 3Oct. 5Oct. 10Oct. 15Oct. 16Oct. 19Oct. 29	66	select an account debited InventoryEquipmentUggla CompanyRosenthal Co.Owner's DrawingOrr Co.Clevenger Company	120	enter a dollar amount	Enter a dollar amount	Enter a dollar amount	Enter a dollar amount
choose a transaction date Oct. 1Oct. 3Oct. 5Oct. 10Oct. 15Oct. 16Oct. 19Oct. 29	67	select an account debited InventoryEquipmentUggla CompanyRosenthal Co.Owner's DrawingOrr Co.Clevenger Company		enter a dollar amount	Enter a dollar amount	Enter a dollar amount	Enter a dollar amount
choose a transaction date Oct. 1Oct. 3Oct. 5Oct. 10Oct. 15Oct. 16Oct. 19Oct. 29	68	select an account debited InventoryEquipmentUggla CompanyRosenthal Co.Owner's DrawingOrr Co.Clevenger Company	306	enter a dollar amount	Enter a dollar amount	Enter a dollar amount	Enter a dollar amount
choose a transaction date Oct. 1Oct. 3Oct. 5Oct. 10Oct. 15Oct. 16Oct. 19Oct. 29	69	select an account debited InventoryEquipmentUggla CompanyRosenthal Co.Owner's DrawingOrr Co.Clevenger Company		enter a dollar amount	Enter a dollar amount	Enter a dollar amount	Enter a dollar amount
choose a transaction date Oct. 1Oct. 3Oct. 5Oct. 10Oct. 15Oct. 16Oct. 19Oct. 29	70	select an account debited InventoryEquipmentUggla CompanyRosenthal Co.Owner's DrawingOrr Co.Clevenger Company		enter a dollar amount	Enter a dollar amount	Enter a dollar amount	Enter a dollar amount
				enter a total amount	enter a total amount	enter a total amount	enter a total amount
				(X)	(201)	(120)	(101)

(b)

The parts of this question must be completed in order. This part will be available when you complete the part above.

(c)

The parts of this question must be completed in order. This part will be available when you complete the part above.