Cullumber 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 2 Cullumber Stores purchases $9,400 of merchandise for resale from Octagon Wholesalers, terms 2/10, n/30, FOB shipping point. The correct company pays $145 for the shipping charges. 3 Cullumber returns $1,200 of the merchandise purchased on March 1 because it was the wrong colour. Octagon gives Cullumber a $1,200 credit on its account. 21 22 23 30 31 Cullumber Stores purchases an additional $12,000 of merchandise for resale from Octagon Wholesalers, terms 2/10, n/30, FOB destination. The correct company pays $175 for freight charges. Cullumber returns $500 of the merchandise purchased on March 21 because it was damaged. Octagon gives Cullumber a $500 credit on its account. Cullumber paid Octagon the amount owing for the merchandise purchased on March 1. Cullumber paid Octagon the amount owing for the merchandise purchased on March 21. Prepare Cullumber 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 O for the amounts. Record journal entries in the order presented in the problem.)