After returning from a three-day business trip, the accountant for Hunter Sales, Johanna Estrada, checked bank activity in the company's checking account online. The activity for the last three days follows.

After matching these transactions to the company's Cash account in the general ledger, Johanna noted the following unrecorded transactions:
1. The ATM withdrawal on 9/22/2013 was for personal use by the owner, Ronnie Hunter.
2. The ACH Credit on 9/22/2013 was an electronic funds payment received on account from Edwards UK, a credit customer located in Great Britain.
3. The bill payment made 9/23/2013 to Orange Trash Services (utilities).
4. The loan payment on 9/24/2013 was a automatic debit by Central Motors for the company's monthly payment on a loan for its automobiles. The loan does not bear interest. Prepare the journal entries in a general journal to record the four transactions above. Use 21 as the page number.

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Business Checking Type Account #123456-987 Additions Description Online transfer to HMG XXXX Deposit ID number 8888 Check # 1554 (view) Online payment Check #1553 (view) Check #1551 (view) Edwards UK AP payment ATM withdrawal Payments Date Balance 09/24/2013 09/24/2013 $4,000.00 Loan payment $13,417.06 Deposit Check $17,417.06 $2.269.60 09/23/2013 09/23/2013 $3,500.00 $15,147.46 $18,647.46 $18,673.51 $18,913.51 $22,413.51 $13,513.51 Bill payment Check Check $26.05 09/22/2013 09/22/2013 09/22/2013 09/22/2013 $240.00 $3,500.00 ACH credit ATM $8,900.00 $240.00