Journalize the following transactions for a perpetual company:
a. Issued credit memo no. 2, $66, to Jones Co. An allowance was granted and the customer kept the merchandise. The sale was on account.
b. Cash sales of merchandise, $200, with a cost of $60.
c. Received check from Dasha Co., $45, less 2% discount.
d. Bought merchandise on account from Joseph Co., $31, invoice no. 20; terms 3/10, n/30.
e. Cash purchase of merchandise, $16.
f. Issued debit memo to Joseph Co., $9, for merchandise returned from invoice no. 20.