$1.$Enter the transactions in a general journal $($start with page $16).$

$2.$Post from the journal to the general ledger accounts and the accounts payable ledger. Use account numbers as shown in the Chart of Accounts.

$3.$Prepare a schedule of accounts payable.

$4.$If merchandise inventory was $$35,523$ on January $1$ and $$42,100$ as of June $30,$ prepare the cost of goods sold section of the income statement for the six months ended June $30,20--.$