Landmark Industries uses a cash payments journal. Prepare a cash payments journal using the same format and account titles as illustrated in the chapter. Record the following payments for merchandise purchased:

Sept. 5 Issued Check No. 318 to Clinton Corp. for merchandise purchased August 28, $6,000, terms 2/10, n/30. Payment is made within the discount period.

12 Issued Check No. 319 to Mitchell Co. for merchandise purchased September 2, $7,500, terms 1/10, n/30. A credit memo had previously been received from Mitchell Co. for merchandise returned, $500. Payment is made within the discount period after deduction for the return dated September 8.

Sept. 19 Issued Check No. 320 to Expert Systems for merchandise purchased August 19, $4,100, terms n/30.

27 Issued Check No. 321 to Graphic Data for merchandise purchased September 17, $9,000, terms 2/10, n/30. Payment is made within the discount period.