Bowden Company (buyer) and Song, Inc. (seller), engaged in the following transactions during January 2019: Bowden Company DATE TRANSACTIONS 2019 Jan. 8 Issued Check 2101 for $2,940 on account to Song, Inc., in payment of Invoice 1885 dated December 30, 2018, less cash discount of $60. terms 2/10, n/30. merchandise totaling $300 that was returned: the goods were 10 Purchased merchandise for $3,500 from Song, Inc., Invoice 1920 15 Received Credit Memorandum 320 from Song, Inc., for damaged ook purchased on Invoice 1920, dated January 10 ences 19 Paid amount due to Song, Inc., for Invoice 1920 of January 10, less the return of January 15 and less the cash discount, Check 2130 30 Purchased merchandise for $4, 400 from Song, Inc., Invoice 1950; terms 2/10, n/30. GENERAL LEDGER ACCOUNTS-BOWDEN COMPANY 201 Accounts Payable, $3,000 Cr ACCOUNTS PAYABLE LEDGER ACCOUNT-BOWDEN COMPANY Song, Inc., $3,000