Suppose your company sells goods for $450, of which $275 is received in cash and $175 is on account.

Suppose your company sells goods for $450, of which $275 is received in cash and $175 is on account. The goods cost your company $155 and were paid for in a previous period. Your company also recorded salaries and wages of $145, of which only $45 has been paid in cash.

How would I record the following activities in the journal?