Silver Company Had the Following Transactions Use the Following Cash Payments Journal to Record the Preceding

Silver Company had the following transactions:
$\begin{array}{|l|l|}\hline\text { Jan } 4 & \text { Issued check no. } 430 \text { to purchase equipment for cash, } \$ 2,200 . \\\hline 19 & \text { Purchased merchandise inventory for cash, } \$ 400,1 \text { issuing check no. } 431 . \\\hline 19 & \text { Paid Kale Co amount owed, } \$ 1,025, \text { less } \$ 60 \text { discount. Issued check no. } 432 . \\\hline 27 & \begin{array}{l}\text { Issued check no. } 433 \text { to pay utilities, } \$ 210 . \text { The bill was just received, and there is } \\\text { no liability recorded. }\end{array}\\\hline\end{array}$
Use the following cash payments journal to record the preceding transactions.The company uses the perpetual inventory system.