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 $$39,000$ of merchandise from Van Industries, terms $2/15,$ n$/30.$

March $2$ Sold merchandise on credit to Min Cho, Invoice Number $854,$ for $$15,600($cost is $$7,800).$

March $3($a$)$ Purchased $$1,170$ of office supplies on credit from Gabel Company, terms n$/30.$

March $3($b$)$ Sold merchandise on credit to Linda Witt, Invoice Number $855,$ for $$7,800($cost is $$3,900).$

March $6$ Borrowed $$72,000$ cash from Federal Bank by signing a long$-$term note payable.

March $9$ Purchased $$19,500$ of office equipment on credit from Spell Supply, terms n$/30.$

March $10$ Sold merchandise on credit to Jovita Albany, Invoice Number $856,$ for $$3,900($cost is $$1,950).$

March $12$ Received payment from Min Cho for the March $2$ sale less the discount of $$312.$

March $13($a$)$ Sent Van Industries Check Number $416$ in payment of the March $1$ invoice less the discount of $$780.$

March $13($b$)$ Received payment from Linda Witt for the March $3$ sale less the discount of $$156.$

March $14$ Purchased $$26,000$ of merchandise from the CD Company, terms $2/10,$ n$/30.$

March $15($a$)$ Issued Check Number $417$ for $$13,500$; payee is Payroll, in payment of sales salaries expense for the first half of the month.

March $15($b$)$ Cash sales for the first half of the month are $$62,400($cost is $$49,920).$ These cash sales are recorded in the cash receipts journal on March $15.$

March $16$ Purchased $$1,690$ of store supplies on credit from Gabel Company, terms n$/30.$

March $17$ Returned $$2,600$ of unsatisfactory merchandise purchased on March $14$ to CD Company. Church reduces accounts payable by that amount.

March $19$ Returned $$585$ 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 $$78.$

March $23$ Issued Check Number $418$ to CD Company in payment of the March $14$ purchase less the March $17$ return and the $$468$ discount.

March $27$ Sold merchandise on credit to Jovita Albany, Invoice Number $857,$ for $$11,700($cost is $$4,680).$

March $28$ Sold merchandise on credit to Linda Witt, Invoice Number $858,$ for $$4,680($cost is $$1,872).$

March $31($a$)$ Issued Check Number $419$ for $$13,500$; payee is Payroll, in payment of sales salaries expense for