2. Abastecedora de Oficina, SA made the following purchases of office supplies and furniture during the month of September 20X1: September 3. 10 desks were purchased on credit from National Manufacturers for a total of $ 102,000 and payment terms 2/10, n/30. September 7. Twelve computers were purchased on credit from Betania, for $ 124,800 and payment terms 2/10, n / 30. September 12. The invoice generated on September 3 was paid to National Manufacturers, and the discount for prompt payment was taken advantage of. September 15. Notebooks, printer sheets, pens and staplers were purchased from Maxsa for $ 90,000 on credit and payment terms 1/10, n/30. September 16. Merchandise that was purchased on the 15th was returned to Maxsa because it was damaged. The value of the return was $30,000. September 20. 40 lamps were purchased on credit from National Manufacturers for $ 120,000, with a 1% commercial discount. September 20. $ 1,440 was paid in cash for the freight for the purchase of the previous day's lamps. September 21. 25 telephones were purchased from Halmex, for $ 90,000 and payment terms 2/10, n/30. It asks: a) Makes the accounting record of previous transactions, using the periodic inventory system. b) Prepare the G/L accounts for each of the suppliers