financeTransactions:
$$
\begin{matrix}
\text{July} & \text{2. Purchased merchandise on account from Rackley Industries, \$ 2,950.00. P184.}\\
& \text{3. Paid cash on account to Helms Supply, \$ 1,280.00, covering P 166, less 2 \\\% discount. C318.}\\
& \text{6. Purchased merchandise on account from Kelsay Parts, \$ 3,560.00. P 185.}\\
& \text{7. Paid cash to WCKF Radio for advertising, \$ 800.00. C 319.}\\
& \text{8. Paid cash on account to Kelsay Parts, \$ 3,940.00, covering P167, less 2 \\\% discount. C320.}\\
& \text{10. Paid cash to Southern Bell for telephone bill, \$ 221.00. C 321.}\\
& \text{12. Paid cash on account to Rackley Industries, \$ 2,119.00, covering P162. No cash discount was offered. C 322.}\\
& \text{12. Purchased merchandise on account from Helms Supply, \$ 1,450.00. P186.}\\
& \text{13. Paid cash to Edmondson Supply for store supplies, \$ 315.00. C 323.}\\
& \text{14. Paid cash to Deanes Electronics for merchandise, \$ 1,392.00. C 324.}\\
& \text{15. Paid cash on account to Kelsay Parts, \$ 3,560.00, covering P174, less 2 \\\% discount. C325.}\\
& \text{15. Purchased merchandise on account from Delmar, lnc., \$ 2,480.00. P 187.}\\
& \text{18. Purchased merchandise for cash from Columbus Industries, \$ 615.00. C 326.}\\
& \text{20. Paid cash on account to Delmar, lnc. \$ 2,290.00, covering P159. No cash discount was offered. C 327.}\\
& \text{23. Paid cash to Regional Electric for the electric bill, \$ 920.00. C 328.}\\
& \text{28. Recorded the direct withdrawal of credit card fees from the bank account, \$ 121.00. Ms 8.}\\
& \text{29. Purchased merchandise on account from Rackley Industries, \$ 985.00. P 188.}\\
& \text{31. Replenished the \$ 200.00 petty cash fund. Receipts were submitted for the following: office supplies,}\\
& \text{$\$ 45.60$; store supplies, \$ 67.30; and miscellaneous, \$ 23.89. A cash count shows \$ 61.98 in the petty cash}\\
& \text{box. 6329.}\\
\end{matrix}
$$
Post the special co lumns of the cash payments journal to the general ledger.