A company reported the following transactions. Journalize transactions that should be recorded in a purchases journal.

March $4$  Sold merchandise costing $$1,220$ to Lee for $$3,100$ on credit, terms $1/30,$ n$/60.$

March $5$  Purchased merchandise on credit from Long Company for $$18,100$ on terms n$/25.$

March $12$  Purchased office supplies for $$420$ from Thomas Company on credit, terms n$/30.$

March $15$  Purchased $$400$ of merchandise from Walker Company on credit, terms n$/45.$

March $22$  Purchased equipment from Davis for $$122$ cash.

March $26$  Paid monthly salary of $$5,000$ to Smith by issuing Check Number $100.$