Record the following transactions in general journal form:

a. Bought merchandise on account from Burke Company, invoice no. 71 IN,

$962; net 30 days; EOB shipping point.

b. Paid Pacific Express for shipping charges on Burke Company purchase, $59.

c. Bought merchandise on account from Landers, Inc., invoice no. D312,

$1,212; net 30 days; freight prepaid and added to invoice, $104 (total

$1,316).

d. Paid Burke Company account in full, invoice no. 71 IN.

e. Paid Landers, Inc., account in full, invoice no. D312.