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

Silver Corporation had the following transactions:
$\begin{array}{|l|l|}\hline \text {Jan } 4 & \text { Issued check no, } 430 \text { to purchase equipment for cash, } \$ 2,200 . \\\hline 9 & \text { Purchased merchandise inventory for cash, } \$ 400, \text { issuing check no, } 431 . \\\hline 19 & \text { Paid Kale Co. amount owed, } \$ 1,025, \text { less } \$ 60 \text { discount. Issued check no, } 432 . \\\hline 27 & \begin{array}{l}\text { Issued check no. } 433 \text { to pay utilities, } \$ 210 . \text { The bill was just received, and there is no } \\\text { liability recorded. }\end{array} \\\hline\end{array}$
Use the following cash payments journal to record the preceding transactions. The company uses the perpetual inventory system.