Sweet Shop Candies had the following transactions in April, 2023, the final month in their fiscal year:
TRANSACTIONS
April 1	Sold fully depreciated point of sale system for $5,000 (current balance in store equipment)
April 1	A new point of sale system is delivered and installed at a total cost of $192,000. The system
	has an expected useful life of 4 years, no residual value and will be depreciated using the straight line method.
	The company made a downpayment of $50,000 and issued a 3-year 6% note for the balance.
	Interest and 1/3 of the principal is due on March 31, 2024, 2025 and 2026.
April 15	The $200,000 balance in notes payable is related to a 45-day 6% note issued on March 1.
	Paid the interest due and refinanced the principle with a new 60 day note at 7%.
April 27	Petty cash on hand was $117. Replenished the petty cash fund for the following disbursements,
	each evidenced by a petty cash receipt:
	Store supplies, $51.
	Express charges on merchandise sold, $190 (Delivery Expense).
	Office supplies, $75.
	Repair to office file cabinet lock, $80 (Miscellaneous Administrative Expense).
April 30	Sold a $750,000 5 year bond, semi-annual interest at 6% when market is 8%
April 30	The cash sales for the month, according to the cash register records, totaled $27,525, including sales
	tax of $2,525. The actual cash received from cash sales was $27,625. Cost of goods sold related to
	these sales was $13,360.
1	Journalize the transactions and post them to the general ledger.
	Assume a 360 day year for all transactions related to interest calculations.