Church Company completes these transactions and events during March of the current year (terms for all its credit sales are 2/10, n/30). March 1 Purchased $43,600 of merchandise from Van Industries, terms 2/15, n/30. March 2 Sold merchandise on credit to Min Cho, Invoice Number 854, for $16,800 (cost is $8,400). March 3 Purchased $1,230 of office supplies on credit from Gabel Company, terms n/30. Help Save March 3 Sold merchandise on credit to Linda Witt, Invoice Number 855, for $10,200 (cost is $5,800). March 6 Borrowed $82,000 cash from Federal Bank by signing a long-term note payable. March 9 Purchased $21,850 of office equipment on credit from Spell Supply, terma n/30. March 10 Sold merchandise on credit to Jovita Albany, Invoice Number 856, for $5,600 (cost is $2,900). March 12 Received payment from Min Cho for the March 2 sale less the discount of $336. March 13 Sent Van Industries Check Number 416 in payment of the March 1 invoice less the discount of $872. March 13 Received payment from Linda Witt for the March 3 sale less the discount of $204. March 14 Purchased $32,625 of merchandise from the CD Company, terms 2/10, n/30. March 15 Issued Check Number 417 for $18,300, payee is Payroll, in payment of sales salaries expense for the first half of the month. March 15 Cash sales for the first half of the month are $34,680 (cost is $20,210). These cash sales are recorded in the cash receipts journal on March 15. March 16 Purchased $1,770 of store supplies on credit from Gabel Company, terms n/30. March 17 Returned $2,425 of unsatisfactory merchandise purchased on March 14 to CD Company. Church reduces accounts payable by that amount. March 19 Returned $630 of office equipment purchased on March 9 to Spell Supply. Church reduces accounts payable by that amount. March 20 Received payment from Jovita Albany for the sale of March 10 less the discount of $112. March 23 Issued Check Number 418 to CD Company in payment of the March 14 purchase less the March 17 return and the discount of $604. March 27 Bold merchandise on credit to Jovita Albany, Invoice Number 857, for $14,910 (cost is $7,220). March 28 Sold merchandise on credit to Linda Witt, Invoice Number 858, for $4,315 (cost is $3,280). March 31 Issued Check Number 419 for $18,300, payee is Payroll, in payment of sales salaries expense for the last half of the month.. March 31 Cash sales for the last half of the month are $30,180 (cost is $16,820). These cash sales are recorded in the cash receipta journal on March 31. Requirement General Journal General Ledger Trial Balance Cash Rec Journal Cash Disb Journal Purchases Journal Sales Journal Enter all transactions that are properly included in the Sales Journal.