1. Record the following purchase transactions of Money Office Supplies. Aug. 3 Purchased 45 chairs on credit, at a cost of $55 per chair. Shipping charges are an extra $3 cash per chair and are not subject to discount. Terms of the purchase are 4/10, 1/60, FOB Shipping Point, invoice dated August 3. Aug. 7 Purchased 30 chairs with cash, at a cost of $50 per chair. Shipping charges are an extra $4.50 cash per chair and are not subject to discount. Aug. 12 Money Office Supplies pays in full for their purchase on August 3