VENUE The following were selected from among the transactions completed by Caldemeyer Co. during the current year. Caldemeyer sells and installs home and business security systems. 110 Cash 410 Sales 111 Petty Cash 610 Interest Revenue Jan. 3 Loaned $18,000 cash to Trina Gelhaus, receiving a 90-day, 8% note. Feb. 10 Sold merchandise on account to Bradford & Co., $24,000. The cost of the goods sold was $14,400. 121 Accounts Receivable-Bradford & Co. 122 Accounts Receivable-Dry Creek Co. EXPENSES Sold merchandise on account to Dry Creek Co., S60,000. The cost of goods sold was $54,000. Accepted a 60-day, 7% note for $24,000 from Bradford & Co. on account. Accepted a 60-day, 9% note for S60,000 from Dry Creek Co. on account. 13 123 Accounts Receivable-Trina Gelhaus 510 Cost of Goods Sold Mar. 12 124 Accounts Receivable-Halloran Co. 520 Sales Salaries Expense 14 129 Allowance for Doubtful Accounts 521 Advertising Expense Apr. 3 Received the interest due from Trina Gelhaus and a new 120-day, 9% note as a renewal of the loan of 131 Interest Receivable 522 Depreciation Expense-Store January 3. (Record both the debit and the credit to the notes receivable account.) 132 Notes Receivable Equipment May 11 . Received from Bradford & Co. the amount due on the note of March 12 141 Inventory 523 Delivery Expense 13 Dry Creek Co. dishonored its note dated March 14. 145 Office Supplies 524 Repairs Expense July 12 Received from Dry Creek Co. the amount owed on the dishonored note, plus interest for 60 days at 146 Store Supplies 529 Selling Expenses 12% computed on the maturity value of the note. 151 Prepaid Insurance 530 Office Salaries Expense Aug. 1 Received from Trina Gelhaus the amount due on her note of April 3. 181 Land 531 Rent Expense Oct. 5 Sold merchandise on account, tems 2/10, n/30, to Halloran Co., $13,500. Record the sale net of the 191 Store Equipment 532 Depreciation Expense-Office 2% discount. The cost of goods sold was $8, 100. 192 Accumulated Depreciation-Store Equipment Received from Halloran Co. the amount of the invoice of October 5, less 2% discount. 15 Equipment 533 Insurance Expense 193 Office Equipment 534 Office Supplies Expense 194 Accumulated Depreciation-Office 535 Store Supplies Expense Journalize the entries to record the transactions. Refer to the Chart of Accounts for exact wording of account titles. Assume a 360-day year. Assume this is a year in which February has 28 days. Equipment 536 Credit Card Expense 537 Cash Short and Over LIABILITIES 538 Bad Debt Expense 210 Accounts Payable 539 Miscellaneous Expense 211 Salaries Payable 710 Interest Expense 213 Sales Tax Payable 214 Interest Payable 215 Notes Payable EQUITY 310 Common Stock 311 Retained Eamings 312 Dividends