The general ledger of Westernhouse Custom Frames includes the following accounts:

Transactions in March that affected purchases and cash disbursements were as follows:
Mar. 1 Paid monthly rent, debiting Rent Expense for \(\$ 1,350\).
3 Purchased inventory on credit from Loveton Co., \(\$ 4,900\). Terms were \(2 / 15 \mathrm{n} / 45\).
4 Purchased supplies on credit terms of \(2 / 10 \mathrm{n} / 30\) from Harmon Sales, \(\$ 800\).
7 Paid gas and water bills, \(\$ 406\).
10 Purchased equipment on account from Lancer Co., \(\$ 1,050\). Payment terms were 2/10 \(\mathrm{n} / 30\).
11 Returned the equipment to Lancer Co. It was defective.
12 Paid Loveton Co. the amount owed on the purchase of March 3.
12 Purchased inventory on account from Lancer Co., \(\$ 1,100\). Terms were 2/10 n/30.
14 Purchased inventory for cash, \(\$ 1,585\).
15 Paid an insurance premium, debiting Prepaid Insurance, \(\$ 2,416\).
16 Paid our account payable to Harmon Sales from March 4.
17 Paid electricity bill, \(\$ 165\).
20 Paid account payable to Lancer Co., less the discount, from March 12.
21 Purchased supplies on account from Master Supply, \(\$ 754\). Terms were net 30 .
22 Purchased inventory on credit terms of \(1 / 10 \mathrm{n} / 30\) from Linz Brothers, \(\$ 3,400\).
26 Returned inventory purchased for \(\$ 500\) on March 22, to Linz Brothers.
31 Paid Linz Brothers the net amount owed from March 22, less the return on March 26.
\section*{Required}
1. Use the appropriate journal to record the above transactions in a purchases journal, a cash disbursements journal (omit the Check No. column), and a general journal. Westernhouse records purchase returns in the general journal.
2. Total each column of the special journals. Show that the total debits equal the total credits in each special journal.
3. Show how postings would be made from the journals by writing the account numbers and check marks in the appropriate places in the journals.

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Cash....... 111 Inventory.. 131 Prepaid Insurance. 161 Supplies....... 171 Equipment 189 Accounts Payable. 211 Rent Expense. 562 Utilities Expense...... 565