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Presented below are selected accounts from the chart of accounts of Mercer Company. The cost of all merchandise sold was 60% of the sales price. During January. Mercer completed the following transactions. Jan. Purchased merchandise on account from Gallagher Co. $9.000. 4 Purchased supplies for cash $80. 4 Sold merchandise on account to Wheeler $5,250, invoice no. 371, terms 1/10, n/30. 5 Returned $300 worth of damaged goods purchased on account from Gallagher Co. on January 3. 6 Made cash sales for the week totaling $3.150. 8 Purchased merchandise on account from Phegley Ca. $4,500. 9 Sold merchandise on account to Linton Corp. 55,400 , invoice no. 372, terms 1/10. n/30. 11. Purchased merchandise on account irom Cora Co \$3,700. 13. Paid in full Gallagher Co on account less a 2% discount. 13. Made cash sales for the week totaling $6.260 15 Received payment from Linton Corp. for invoice no. 372. 15. Paid semi manthty salaries of $14,300 to empleyens. 15 Recelved payment from Linton Corp. for invoice no. 372. 15 Paid seml-monthly salaries of $14,300 to employees. 17 Recelved payment from Wheeler for invoice na 371. 17 Sold merchandise on account to Delaney Co. \$1,200, invoice no, 373, terms 1/10, n/30. 19 Purchased equipment on account from Dozier Corp. $5,500. 20 Cash sales for the week totaled $3,200. 20 Paid in full Phegley Co. on account less a 2% discount. 23. Purchased merchandise on account from Gallagher Co,$7,800. 24 Purchased merchandise on account from Atchison Corp. $5,100. 27 Made cash sales for the week totaling $4,230. 30 Received payment from Delaney Co. for invoice no. 373. 31 Paid semi-monthly salaries of $13,200 to employees. 31. Sold merchandise on account to Wheeler $9.330, invoice no. 374, terms 1/10,n/30. Purchases Journal P1 \begin{tabular}{ccccc} Date Account Credited & Ref. & Inventory Dr. Accounts Payable Cr. \\ \hline & & \end{tabular} (120)(201)