1 Journalze entries for the following related transactions of Manville Heating & Air Company Refer to the Chart of Accounts for exact wording of account titles Mar. 1 Purchased $90,000 of merchandise from Wright Co. on account, terms 2/10, n/30. 9 Paid the amount owed on the invoice within the discount period. 11 Discovered that $18,000 of the merchandise purchased on March 1 was defective and retuned items receiving credit for S 17,640 ($18,000-($18,000 2%)] 18 Purchased $10,000 of merchandise from Wright Co. on account, terms n/30. 20 Received a refund from Wright Co. for return on Mar. 11 less the purchase on Mar. 18. 521 Delivery Expense 141 Store Supplies CHART OF ACCOUNTS Manville Heating&Air Company General Ledger ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Recelvable 125 Notes Receivable 130 Merchandise Inventory 140 Office Supplies 141 Store Supplies 142 Prepaid Insurance 610 Rent Revenue EXPENSES 501 Cost of Merchandise Sold 521 Delivery Expense 522 Advertising Expense 524 Depreciation Expense-Store Equipment 525 531 Rent Expense 533 Insurance Expense 180 Land 192 Store Equipment 194 Office Equipment 195 Aocumulated Depreciation-Office Equipment 634 Store Supplies Expense 535 Office Supplies Expense 536 Credit Card Expense 539 Miscellaneous Expense 710 Interest Expense LIABILITIES 211 Accounts Payable-Wright Co. 218 Sales Tax Payable 219 Customers Refunds Payable 220 Unearned Rent Check My Work U Ke never 125 Notes Receivable 130 Merchandise Inventory EXPENSES 501 Cost of Merchandise Sold 521 Delivery Expense 522 Advertising Expense 524 Depreciation Expense-Store Equipment 525 Depreciation Expense-Office Equipment 531 Rent Expense 533 Insurance Expense 534 Store Supplies Expense 535 Office Supplies Expense 536 Credit Card Expense 539 Miscellaneous Expense 710 Interest Expense 142 Prepaid Insurance 180 Land 192 Store Equipment Equipment 194 Office Equipment Equipment 211 Accounts Payable-Wright Co 218 Sales Tax Payable 219 Customers Refunds Payable 220 Uneamed Rent 221 Notes Payable 310 Owner, Capital 312 Income Summary Chedk My Work Journal Joumalize entries for the related March transactions of Manville Heating & Air Company. Refer to the Chart of Accounts for exact wording of account seles PAGE 10 JOURNAL ACCOUNTING EQUATION POST, RE DEBIT CREDIT ASSETS LIABILITIES EQUITY Check My Work