Selected transactions completed by Kornett Company during its first fiscal year ended December 31, 2016, were as follows:

Jan. 3 Issued a check to establish a petty cash fund of $4,500.
Feb. 26 Replenished the petty cash fund, based on the following summary of petty cash receipts: office supplies, $1,680; miscellaneous selling expense, $570; miscellaneous administrative expense, $880.
Apr. 14 Purchased $31,300 of merchandise on account, terms 1/10, n/30. The perpetual inventory system is used to account for inventory.
May 13 Paid the invoice of April 14 after the discount period had passed.
17 Received cash from daily cash sales for $21,200. The amount indicated by the cash register was $21,240.
Jun. 2 Received a 60-day, 8% note for $180,000 on the Ryanair account.
Aug. 1 Received amount owed on June 2 note, plus interest at the maturity date. Assume a 360-day year.
24 Received $7,600 on the Finley account and wrote off the remainder owed on a $9,000 accounts receivable balance. (The allowance method is used in accounting for uncollectible receivables.)
Sep. 15 Reinstated the Finley account written off on August 24 and received $1,400 cash in full payment. (Record as two entries.)
Record the following on journal page 22.

Sep. 15 Purchased land by issuing a $670,000, 90-day note to Zahorik Co., which discounted it at 9%. Assume a 360-day year.
Oct. 17 Sold office equipment in exchange for $135,000 cash plus receipt of a $100,000, 90-day, 9% note. The equipment had a cost of $320,000 and accumulated depreciation of $64,000 as of October 17.
Nov. 30 Journalized the monthly payroll for November, based on the following data:
Salaries:
Sales salaries $135,000
Office salaries 77,250
$212,250
Deductions:
Income tax withheld $39,266
Social security tax withheld 12,735
Medicare tax withheld 3,184
Unemployment Tax rates:
State unemployment 5.4%
Federal unemployment 0.8%
Amount subject to unemployment taxes:
State unemployment $5,000
Federal unemployment 5,000
30 Journalized the employer’s payroll taxes on the payroll.
Dec. 14 Journalized the payment of the September 15 note at maturity.
31 The pension cost for the year was $190,400, of which $139,700 was paid to the pension plan trustee.
Required:
Journalize the selected transactions, starting on page 21 of the journal.*