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.
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, terms 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	Sold 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 receipts journal on March 31.

The following are required:

General Journal tab - Each transaction is recorded in either a special journal, or directly in the general journal. If a transaction is to be recorded in a special journal, select "Entered in special journal" in the first account field. Otherwise, prepare the general journal entry. Prepare a journal entry for each of the special journals at month-end.

General Ledger and Trial Balance tabs - Journal entries are posted automatically to the general ledger and trial balance.

Cash Receipts Journal tab - Enter the transactions that are properly included in this special journal.

Cash Disbursements Journal tab - Enter the transactions that are properly included in this special journal.

Purchases Journal tab - Enter the transactions that are properly included in this special journal.

Sales Journal tab - Enter the transactions that are properly included in this special journal.