Jan. 5 Issued check no. 430 to purchase equipment for cash, $1,700.
7 Purchased merchandise inventory for cash, $450, issuing check no. 431.
18 Paid Kat Co. amount owed, $775, less $100 discount. Issued check no. 432.
28 Issued check no. 433 to pay utilities, $260. The bill was just received, and there is no liability recorded.
Use the following cash payments journal to record the preceding transactions.

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Cash Payments Journal Other Accounts DR Page 8 Merchandise Inventory CR Ck. No. Post. Accounts Cash CR Ref. Payable DR Account Debited Date 2018