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.

Requirement

General Journal

General Ledger

Trial Balance

Cash Rec Journal

Cash Disb Journal

Purchases Journal

Sales Journal

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.