$27.$ December $14$

Complete Payroll Register for hours worked December $1-14.$

Samantha Jones, Office Salary Expense for $88$ hours. Issue Check #$11.$

Jennifer Sells, Sales Salary Expense for $86$ hours. Issue Check #$12.$

NOTE: Overtime is paid at time and one$-$half for hours worked over $80.$

Post earnings to Employees$$ Earnings Records.

Journalize payroll in the General Journal.

Record the checks in the Checkbook & Bank.

$28.$ December $15$ Receive payment from General City Hospital for invoice #$1001.$

$29.$ December $16$ Sandy Murray Photo returns item purchased on invoice #$1002.$ Issue credit to Sandy Murray Photo. The quantity and total sale cost amounts are entered in the Cost of Merchandise Sold columns in the Merchandise Inventory Subsidiary Ledger as negative numbers.

Item # Description Quantity Unit $ Total COST

N$650$ NIKON DIGITAL CAMERA $-1590\mathrm{.}00-590\mathrm{.}00$

SUBTOTAL $-590\mathrm{.}00$

SALES TAX $-32\mathrm{.}45$

TOTAL $ $-622\mathrm{.}45$

$30.$ December $18$ Sell merchandise on account to Robot Industries, invoice #$1003.$

Item # Description Quantity Unit $ Total COST

O$2500$ OLYMPUS DIGITAL CAMERA $31,090\mathrm{.}003,270\mathrm{.}00$

D$2290$ KODAK DIGITAL CAMERA $2750\mathrm{.}001,500\mathrm{.}00$

SUBTOTAL $4,770\mathrm{.}00$

SALES TAX $262\mathrm{.}35$

TOTAL $ $5,032\mathrm{.}35$

$31.$ December $20$ Account for the cash sale of the following merchandise to various cash customers:

Item # Description Quantity Unit $ Total COST

HP$1315$ PHOTO QUALITY PRINTER $3625\mathrm{.}001,875\mathrm{.}00$

N$650$ NIKON DIGITAL CAMERA $1590\mathrm{.}00590\mathrm{.}00$

O$2500$ OLYMPUS DIGITAL CAMERA $11,090\mathrm{.}001,090\mathrm{.}00$

H$2411$ HP SCAN$-$JET $53003250\mathrm{.}00750\mathrm{.}00$

SUBTOTAL $4,305\mathrm{.}00$

SALES TAX $236\mathrm{.}78$

TOTAL $ $4,541\mathrm{.}78$

$32.$ December $21$ Purchase inventory from Photo Equipment Unlimited, invoice #$6400.$

Item # Description Quantity Unit $ Total

N$650$ NIKON DIGITAL CAMERA $5462\mathrm{.}002,310\mathrm{.}00$

O$2500$ OLYMPUS DIGITAL CAMERA $7770\mathrm{.}005,390\mathrm{.}00$

D$2290$ KODAK DIGITAL CAMERA $2460\mathrm{.}00920\mathrm{.}00$

TOTAL $ $8,620\mathrm{.}00$

$33.$ December $21$ Purchase inventory from Printers Unlimited, invoice #$22544.$

Item # Description Quantity Unit $ Total

HP$1315$ PHOTO QUALITY PRINTER $8435\mathrm{.}003,480\mathrm{.}00$

HP$1215$ HP PHOTOSMART COLOR PRINTER $7350\mathrm{.}002,450\mathrm{.}00$

TOTAL $ $5,930\mathrm{.}00$

$34.$ December $22$ Sell merchandise on account to Mason Photo, invoice #$1004,$ Terms: n$/30.$

Item # Description Quantity Unit $ Total COST

HP$1315$ PHOTO QUALITY PRINTER $3625\mathrm{.}001,875\mathrm{.}00$

HP$1215$ HP PHOTOSMART COLOR PRINTER $2825\mathrm{.}001,650\mathrm{.}00$

SUBTOTAL $3,525\mathrm{.}00$

SALES TAX $193\mathrm{.}88$

TOTAL $ $3,718\mathrm{.}88$

$35.$ December $22$ Sell merchandise on account to General City Hospital, invoice #$1005,$ Terms: $2/10,$ n$/30.$

Item # Description Quantity Unit $ Total COST

H$2411$ HP SCAN$-$JET $53005275\mathrm{.}001,375\mathrm{.}00$

O$2500$ OLYMPUS DIGITAL CAMERA $31,199\mathrm{.}003,597\mathrm{.}00$

SUBTOTAL $4,972\mathrm{.}00$

SALES TAX N$/$A

TOTAL $ $4,972\mathrm{.}00$

$36.$ December $23$ Mason Photo returns defective item purchased on invoice #$1000.$ Issue credit memo to Mason Photo. This item must be put back into the inventory account.

Item # Description Quantity Unit $ Total COST

D$2290$ KODAK DIGITAL CAMERA $-1750\mathrm{.}00-750\mathrm{.}00$

SUBTOTAL $-750\mathrm{.}00$

SALES TAX $-41\mathrm{.}25$

TOTAL $ $-791\mathrm{.}25$

how do I journalize this?