The following were selected from among the transactions completed by Calworks Company
during April of the current year:
Apr.	2.	Purchased merchandise on account from Prescott Co., $42,000, terms FOB
		destination, 2/10, n/30.
	3.	Paid advertising expense, $50.
	4.	Sold merchandise for cash, $18,200.
	5.	Purchased merchandise on account from Stafford Co., $21,300, terms FOB
		shipping point, 2/10, n/30.
	6.	Returned $6,000 merchandise purchased on April 3 from Prescott Co.
	7.	Paid weekly salaries of employees, $150.
	9.	Paid utility bills, $30.
	10.	Merchandise sold for cash, $1,500 was returned. Paid cash to the customer.
	11.	Sold merchandise on account to Logan Co., $8,500, terms 1/10, n/30.
	12.	Purchased store supplies for cash, $100.
	13.	Paid Prescott Co. for account due less discount.
	14.	Sold merchandise on account to Salem Co., $60,000.
	14.	Paid weekly salaries of employees, $150.
	15.	Paid Stafford Co., on account less discount.
	17.	Paid insurance expense for April, $100.
	21.	Received cash on account from Logan Co., less discount.
	23.	Received bill for service and maintenance to be paid in May, 75.
	24.	Sold merchandise on account to Alma Co., $9,200, terms, 1/10, n/30.
	27.	The owner withdrew $600 cash for personal expenses.
	30.	Received merchandise returned by Alma Co., from sale on April 24, $1,200.

Required :

Journalized the above transactions of Calworks Company. Use the periodic inventory system.