2. Journalize the transactions for September. For each journal entry, show the impact on the accounting equation. (Hint: you can just use lined paper as your journal. At the top of each page, create the following columns: Date; Description; Post Ref.; Debit; Credit; Accounting Equation - Assets = Liabilities + Stockholders' Equity) 21. Sold merchandise on account to Brookings Co., terms n/eom, FOB shipping point, $120,000. Th cost of the goods sold was $80,000. 21. For the convenience of Brookings Co2, paid freight on sale of Sept 21,$3,200. 21. Received $42,900 cash from Whiz Co. on account. 22. Purchased merchandise on account from Licberman Co., terms 1/10,n/30,FOB destination, $96,000. 25. Returned merchandise purchased on Sept 22, receiving a credit memo from the seller for $5,500. 26. Refunded cash on sales made for cash, $7,500. The cost of the merchandise returned was $4,800 28. Paid sales salaries of $56,000 and office salaries of $29,000. 29. Purchased store supplies for cash, $2,400. 30. Sold merchandise on account to Gary Co., terms n/30, FOB shipping point, $79,750. The cost of goods sold was $48,000. 31. Received cash from sale of Sept 21 plus freight. 31. Paid for purchase of Sept 22