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Purchase-related transactions using perpetual inventory system

The following selected transactions were completed by Niles Co. during March of the current year:

Date	Transaction
Mar. 1.	Purchased merchandise from Haas Co., $9,550, terms FOB shipping point, 2/10, n/30. Prepaid freight of $235 was added to the invoice.
5.	Purchased merchandise from Whitman Co., $15,849, terms FOB destination, n/eom.
10.	Paid Haas Co. for invoice of March 1.
13.	Purchased merchandise from Jost Co., $12,350, terms FOB destination, 2/10, n/30.
14.	Issued debit memo to Jost Co. for merchandise with an invoice amount of $4,200 returned from purchase on March 13.
18.	Purchased merchandise from Fairhurst Company, $29,730, terms FOB shipping point, n/eom.
18.	Paid freight of $440 on March 18 purchase from Fairhurst Company.
19.	Purchased merchandise from Bickle Co., $22,800, terms FOB destination, 2/10, n/30.
23.	Paid Jost Co. for invoice of March 13, less debit memo of March 14.
29.	Paid Bickle Co. for invoice of March 19.
31.	Paid Fairhurst Company for invoice of March 18.
31.	Paid Whitman Co. for invoice of March 5.

Required:

Journalize the entries to record the transactions of Niles Co. for March. If an amount box does not require an entry, leave it blank.

Date	Account	Debit	Credit
Mar. 1	Accounts Payable-Haas Co.CashCost of Goods SoldInventorySales Discounts
	Accounts Payable-Haas Co.CashCost of Goods SoldInventorySales Discounts
Mar. 5	Accounts Payable-Whitman Co.CashCost of Goods SoldInventorySales Discounts
	Accounts Payable-Whitman Co.CashCost of Goods SoldInventorySales Discounts
Mar. 10	Accounts Payable-Haas Co.CashCost of Goods SoldInventorySales Discounts
	Accounts Payable-Haas Co.CashCost of Goods SoldSalesSales Discounts	- Select -	- Select -
	Accounts Payable-Haas Co.Accounts Receivable-Haas Co.InventoryPurchaseSales	- Select -	- Select -
Mar. 13	Accounts Payable-Jost Co.CashCost of Goods SoldInventorySales Returns and Allowances	- Select -	- Select -
	Accounts Payable-Jost Co.CashCost of Goods SoldInventorySales Discounts	- Select -	- Select -
Mar. 14	Accounts Payable-Jost Co.CashCost of Goods SoldSales DiscountsSales Returns and Allowances	- Select -	- Select -
	Accounts Payable-Jost Co.Cost of Goods SoldInventorySales DiscountsSales Returns and Allowances	- Select -	- Select -
Mar. 18	Accounts Payable-Fairhurst CompanyCost of Goods SoldInventorySales DiscountsSales Returns and Allowances	- Select -	- Select -
	Accounts Payable-Fairhurst CompanyCashCost of Goods SoldInventorySales Discounts	- Select -	- Select -
Mar. 18	Accounts Payable-Jost Co.CashCost of Goods SoldInventorySales Returns and Allowances	- Select -	- Select -
	Accounts Payable-Jost Co.CashInventorySales DiscountsSales Returns and Allowances	- Select -	- Select -
Mar. 19	Accounts Payable-Bickle Co.CashCost of Goods SoldInventorySales Discounts	- Select -	- Select -
	Accounts Payable-Bickle Co.CashCost of Goods SoldInventorySales Discounts	- Select -	- Select -
Mar. 23	Accounts Payable-Jost Co.CashCost of Goods SoldInventorySales Discounts	- Select -	- Select -
	Accounts PayableCashCost of Goods SoldDelivery ExpenseSales Discounts	- Select -	- Select -
	Accounts Payable-Jost Co.Accounts Receivable-Jost Co.InventoryPurchaseSales	- Select -	- Select -
Mar. 29	Accounts Payable-Bickle Co.CashCost of Goods SoldInventorySales Discounts	- Select -	- Select -
	Accounts Payable-Bickle Co.CashCost of Goods SoldSalesSales Discounts	- Select -	- Select -
	Accounts Payable-Bickle Co.Accounts Receivable-Bickle Co.InventoryPurchaseSales	- Select -	- Select -
Mar. 31	Accounts Payable-Fairhurst CompanyCashCost of Goods SoldInventorySales Discounts	- Select -	- Select -
	Accounts Payable-Fairhurst CompanyCashCost of Goods SoldSales DiscountsSales Returns and Allowances	- Select -	- Select -
Mar. 31	Accounts Payable-Whitman Co.Cost of Goods SoldInventorySales DiscountsSales Returns and Allowances	- Select -	- Select -
	Accounts Payable-Fairhurst CompanyCashInventorySalesSales Discounts	- Select -	- Select -