2. make a two column journal.

Apr.	27	Discovered an error in computing a commission; received cash from the salesperson for the overpayment, $2,900.
	28	Paid automobile expense, $1,700.
	29	Paid miscellaneous expenses, $1,500.
	30	Recorded revenue earned and billed to clients during the month, $55,000.
	30	Paid salaries and commissions for the month, $15,600.
	30	Withdrew cash for personal use, $4,000.
	30	Land purchased on April 15 used by local merchants association as a parking lot in May and June, during a street rebuilding program; received advance payment of $10,800.