7. Record the following transactions in the correct journal:

Jan. 1	Paid Duke Mfg (account number D101) $980 for inventory purchased on Feb. 27 for $1,000. Duke Mfg offered terms of 2/10, n/30, and you paid within the discount period using check #4012.
Jan. 2	Purchased inventory on account from Pinetop Inc. (vendor account number 3765), Purchase Order (PO) # 12345 in the amount of $3,456.
Jan. 3	Paid Emergency Plumbing $450. They just came to fix the leak in the coffee room. Give them account number E143. Use check #4013 and debit the Repairs and Maintenance account, #655.
Jan. 5	Used check #4014 to pay Wake Mfg (account number W210) $1,684 for inventory purchased on Feb. 25, no terms offered.
Jan. 8	Purchased inventory on account from Sherwood Company (vendor account number 5461), PO# 12346, in the amount of $2,951.
Jan. 12	Your company received payment in full from Jolie Inc. in the amount of $1,225 for merchandise purchased on Jan. 4 for $1,250, invoice number #1032. Jolie Inc. was offered terms of 2/10, n/30. Record the payment.
Jan. 12	Purchased inventory on account from Green Valley Inc. (vendor #4653), PO# 12347, in the amount of $4,631.
Jan. 15	Invoice # 325, sold goods on credit for $2,400, to Maroon 4, account # 4501
Jan. 15	Portman Inc. mailed you a check for $2500. The company paid for invoice #1027, dated June 1, in the amount of $2,500, terms offered 3/10, n/30.
Jan. 17	Your company received a refund check (its check #12440) from the State Power Company because you overpaid your electric bill. The check was in the amount of $72. The Utility Expense account number is #450. Record receipt of the refund.
Jan. 22	Invoice #326, sold goods on credit for $3,500 to BTS, account # 5032
Jan. 27	Invoice #327, sold goods on credit for $1,250 to Imagine Fireflies, account # 3896