Blossom Company's chart of accounts includes the following selected accounts.

$\backslash$table$[[101,$Cash,$201,$Accounts Payable$],[120,$Inventory,$306,$Owner's Drawings$],[130,$Prepaid Insurance,$505,$Cost of Goods Sold$]]$

$157$ Equipment

On October $1,$ the accounts payable ledger of Blossom Company showed the following balances: Uggla Company $$2,500,$ Orr Co$.$ $$2,450,$ Rosenthal Co$.$ $$1,700,$ and Clevenger Company $$3,650.$ The October transactions involving the payment of cash were as follows.

Oct. Purchased merchandise, check no$.63,$$$200.$

$1$

$3$ Purchased equipment, check no$.64,$$$750.$

$5$ Paid Uggla Company balance due of $$2,500,$ less $2\%$ discount, check no$.65,$$$2,450.$

$10$ Purchased merchandise, check no$.66,$ $$2,200.$

$15$ Paid Rosenthal Co$.$ balance due of $$1,700,$ check no$.67.$

$16$ C$.$ Blossom, the owner, pays his personal insurance premium of $$300,$ check no$.68.$

$19$ Paid Orr Co$.$ in full for invoice no$,610,$ $$1,900$ less $2\%$ cash discount, check no$.69,$$$1,862.$

$29$ Paid Clevenger Company in full for invoice no$.264,$$$2,400,$ check no$.70.$

$($a$)$

Journalize the transactions above in a four$-$column cash payments journal with columns for Other Accounts Dr$.,$ Accounts Payable Dr$.,$ Inventory $C{r}_{r.,},$ and CashCr. Foot and cross$-$foot the journal. $($Record entries in the order displayed in the problem statement. Round answers to $0$ decimal places, e$.$g$.5\mathrm{.}275.)$

Cash Payments Journal

ount Debited

Ref.

Other Accounts Dr$.$

Accounts Payable Dr$.$

Invent

$120$

$157$