Carla Vista Stores is a new company that started operations on March 1, 2021. The company has decided to use a perpetual inventory system. The following purchase transactions occurred in March:

Mar. 1		Carla Vista Stores purchases $8,700 of merchandise for resale from Octagon Wholesalers, terms 2/10, n/30, FOB shipping point.
2		The correct company pays $140 for the shipping charges.
3		Carla Vista returns $1,200 of the merchandise purchased on March 1 because it was the wrong colour. Octagon gives Carla Vista a $1,200 credit on its account.
21		Carla Vista Stores purchases an additional $14,000 of merchandise for resale from Octagon Wholesalers, terms 2/10, n/30, FOB destination.
22		The correct company pays $195 for freight charges.
23		Carla Vista returns $600 of the merchandise purchased on March 21 because it was damaged. Octagon gives Carla Vista a $600 credit on its account.
30		Carla Vista paid Octagon the amount owing for the merchandise purchased on March 1.
31		Carla Vista paid Octagon the amount owing for the merchandise purchased on March 21.

Prepare Carla Vista Stores' journal entries to record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Mar. 1Mar. 2Mar. 3Mar. 21Mar. 22Mar. 23Mar. 30Mar. 31	enter an account title to record Purchase on account	enter a debit amount	enter a credit amount
	enter an account title to record Purchase on account	enter a debit amount	enter a credit amount
	(Purchase on account.)
choose a transaction date Mar. 1Mar. 2Mar. 3Mar. 21Mar. 22Mar. 23Mar. 30Mar. 31	enter an account title to record cash payment of freight	enter a debit amount	enter a credit amount
	enter an account title to record cash payment of freight	enter a debit amount	enter a credit amount
	(To record cash payment of freight.)
choose a transaction date Mar. 1Mar. 2Mar. 3Mar. 21Mar. 22Mar. 23Mar. 30Mar. 31	enter an account title to record purchase return	enter a debit amount	enter a credit amount
	enter an account title to record purchase return	enter a debit amount	enter a credit amount
	(To record purchase return.)
choose a transaction date Mar. 1Mar. 2Mar. 3Mar. 21Mar. 22Mar. 23Mar. 30Mar. 31	enter an account title to record the purchase on account	enter a debit amount	enter a credit amount
	enter an account title to record the purchase on account	enter a debit amount	enter a credit amount
	(Purchase on account.)
choose a transaction date Mar. 1Mar. 2Mar. 3Mar. 21Mar. 22Mar. 23Mar. 30Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Mar. 1Mar. 2Mar. 3Mar. 21Mar. 22Mar. 23Mar. 30Mar. 31	enter an account title to record purchase return	enter a debit amount	enter a credit amount
	enter an account title to record purchase return	enter a debit amount	enter a credit amount
	(To record purchase return.)
choose a transaction date Mar. 1Mar. 2Mar. 3Mar. 21Mar. 22Mar. 23Mar. 30Mar. 31	enter an account title to record the Payment on account	enter a debit amount	enter a credit amount
	enter an account title to record the Payment on account	enter a debit amount	enter a credit amount
	(Payment on account.)
choose a transaction date Mar. 1Mar. 2Mar. 3Mar. 21Mar. 22Mar. 23Mar. 30Mar. 31	enter an account title to record the Payment on account	enter a debit amount	enter a credit amount
	enter an account title to record the Payment on account	enter a debit amount	enter a credit amount
	enter an account title to record the Payment on account	enter a debit amount	enter a credit amount
	(Payment on account.)