The transactions completed by Fleetfoot Courier Company during December, the first month of the fiscal year, were as follows: Dec. 1. Issued Check No. 610 for December rent, $5,260. 2. Issued Invoice No. 940 to Clifford Co., $2,180. 3. Received check for $6,010 from Ryan Co. in payment of account. 5. Purchased a vehicle on account from Platinum Motors, $46,700. 6. Purchased office equipment on account from Austin Computer Co., $5,630. 6. Issued Invoice No. 941 to Ernesto Co., $4,850. 9. Issued Check No. 611 for fuel expense, $750. 10. Received check from Sing Co. in payment of $5,060 invoice. Issued Check No. 612 for $410 to Office To Go Inc. in payment of 10. Invoice. 10. Issued Invoice No. 942 to Joy Co., $2,470. Issued Check No. 613 for $3,870 to Essential Supply Co. in payment of 11. account. 11. Issued Check No. 614 for $630 to Porter Co. in payment of account. Received check from Clifford Co. In payment of $2,180 invoice of 12. December 2. Issued Check No. 615 to Platinum Motors in payment of $46,700 13. balance of December 5. 16. Issued Check No. 616 for $49,830 for cash purchase of a vehicle. 16. Cash fees earned for December 1-16, $25,420. 17. Issued Check No. 617 for miscellaneous administrative expense, $630. Purchased maintenance supplies on account from Essential Supply Co., 18. $2,190. 19. Purchased the following on account from McClain Co.: maintenance supplies, $1,880; office supplies, $470. 20. Issued Check No. 618 in payment of advertising expense, $2,230. 20. Used $4,010 maintenance supplies to repair delivery vehicles. 23. Purchased office supplies on account from Office To Go Inc., $500. 24. Issued Invoice No. 943 to Sing Co., $7,640. 24. Issued Check No. 619 to S. Holmes as a personal withdrawal, $3,760. 25. Issued Invoice No. 944 to Ernesto Co., $6,920. 25. Received check for $5,130 from Ryan Co. in payment of balance. 26. Issued Check No. 620 to Austin Computer Co. in payment of $5,630 invoice of December 6. 30. Issued Check No. 621 for monthly salaries as follows: driver salaries, $21,160; office salaries, $8,890. 31. Cash fees earned for December 17-31, $23,660. 31. Issued Check No. 622 in payment for office supplies, $430.