ABC Company uses the following journals in it's accounting system: Sales Journal, Purchase Journal, Cash Receipts Journal, Cash Disbursements Journal, and General Journal.

Use the Purchases Journal and Cash Disbursements Journal below to record the following transactions for January. (Round all calculations to the nearest whole dollar.)

Jan 5	ABC Company purchased office equipment from Equipment, Inc. for $15,000 cash.
Jan 8	ABC Company purchased $2,000 in inventory from Bottle Inc. terms 1/10, n/30.
Jan 15	ABC Company purchased $1,000 of inventory from Sampson Company for cash.
Jan 19	ABC Company made a $1,500 partial payment to Bottle Inc. for the purchase on Janunary 8th.
Jan 23	ABC Company purchased $500 of office supplies on credit from Office Depot to be paid in 30 days.
Jan 26	ABC Company paid it's employees $3,500 for wages. (we are ignoring payroll taxes for this transaction).
Jan 31	ABC Company paid $4,250 rent for the current month to Noors, LP (their landloard).

Purchases Journal

Date	Accounts	A/P (Credit)	Inventory (Debit)	Other Accounts (Debit)
Jan.5Jan.8Jan.15Jan.19Jan.23Jan.26Jan.31	Bottle, Inc.EmployeesEquipment Inc.Noors, LPOffice Supplies - Office DepotSampson Company - cash purchase
Jan.5Jan.8Jan.15Jan.19Jan.23Jan.26Jan.31Double line	Bottle, Inc.EmployeesEquipment Inc.Noors, LPOffice Supplies - Office DepotSampson Company - cash purchaseDouble line	Double line	Double line	Double line
	Double line Totals Double line	Double lineDouble line	Double lineDouble line	Double lineDouble line

Cash Disbursements Journal

Date	Payee	Account (Debited)	Cash (Credit)	Inventory (Debit)	A/P (Debit)	Other Accounts (Debit)
Jan.5Jan.8Jan.15Jan.19Jan.23Jan.26Jan.31	Bottle, Inc.EmployeesEquipment Inc.Noors, LPOffice Supplies - Office DepotSampson Company - cash purchase	Office EquipmentRent ExpenseWage ExpenseN/A
Jan.5Jan.8Jan.15Jan.19Jan.23Jan.26Jan.31	Bottle, Inc.EmployeesEquipment Inc.Noors, LPOffice Supplies - Office DepotSampson Company - cash purchase	Office EquipmentRent ExpenseWage ExpenseN/A
Jan.5Jan.8Jan.15Jan.19Jan.23Jan.26Jan.31	Bottle, Inc.EmployeesEquipment Inc.Noors, LPOffice Supplies - Office DepotSampson Company - cash purchase	Office EquipmentRent ExpenseWage ExpenseN/A
Jan.5Jan.8Jan.15Jan.19Jan.23Jan.26Jan.31	Bottle, Inc.EmployeesEquipment Inc.Noors, LPOffice Supplies - Office DepotSampson Company - cash purchase	Office EquipmentRent ExpenseWage ExpenseN/A
Jan.5Jan.8Jan.15Jan.19Jan.23Jan.26Jan.31Double line	Bottle, Inc.EmployeesEquipment Inc.Noors, LPOffice Supplies - Office DepotSampson Company - cash purchaseDouble line	Office EquipmentRent ExpenseWage ExpenseN/ADouble line	Double line	Double line	Double line	Double line
		Double line Totals Double line	Double lineDouble line	Double lineDouble line	Double lineDouble line	Double lineDouble line