Which accounts should be credited or debited using journal entries?

June 17 A check was issued to Yomoto Steel for an invoice dated June 7 for $2,346.00 net. June 18 A check was issued to Rapid City Steel for an invoice dated May 18 for $15,362.90 net. June 18 A check was issued to the Feather River State Bank for payroll ending June 15. Feather River State Bank offers a payroll service that provides checks directly to Summerset Fencing employees. The payroll ending June 15 was recorded, in total, for $13,776.00. June 18 A check was issued to Kraftsman Air and Gas for an invoice dated June 4 for $434.50, net. June 19 A check was issued to Turner Commercial Bank as payment in full for the $28,000 note payable that is due today. Interest on the note as of June 19 is $860.00. Interest on the note has not been accrued. June 19 Indirect materials were purchased from Delta Supply for $1,362.00. June 20 Record the transfer of JOB 33 to the Cost of Goods Sold account from the Raw and In-Process Inventory account. ($5,000) June 21 A check was issued for $468.20 and purchased factory tools. The cost of the factory tools is charged to the Manufacturing Overhead account