GL0701 - Based on Problem 7-1A Church Company LO P1

Need general journal, cash rec journal, cash disb journal, purchases journal, sales journal.

Church Company completes these transactions and events during March of the current year (terms for all its credit sales are 2/10, n/30).
3/1/2015	Purchased $43,600 of merchandise from Van Industries, invoice dated March 1, terms 2/15, n/30.
3/2/2015	Sold merchandise on credit to Min Cho, Invoice No. 854, for $16,800 (cost is $8,400).
3/3/2015	Purchased $1,230 of office supplies on credit from Gabel Company, invoice dated March 3, terms n/10 EOM.
3/3/2015	Sold merchandise on credit to Linda Witt, Invoice No. 855, for $10,200 (cost is $5,800).
3/6/2015	Borrowed $82,000 cash from Federal Bank by signing a long-term note payable.
3/9/2015	Purchased $21,850 of office equipment on credit from Spell Supply, invoice dated March 9,
	terms n/10 EOM.
3/10/2015	Sold merchandise on credit to Jovita Albany, Invoice No. 856, for $5,600 (cost is $2,900).
3/12/2015	Received payment from Min Cho for the March 2 sale less the discount.
3/13/2015	Sent Van Industries Check No. 416 in payment of the March 1 invoice less the discount.
3/13/2015	Received payment from Linda Witt for the March 3 sale less the discount.
3/14/2015	Purchased $32,625 of merchandise from the CD Company, invoice dated March 13, terms 2/10, n/30.
3/15/2015	Issued Check No. 417, payable to Payroll, in payment of sales salaries expense for the first half
	of the month, $18,300. Cashed the check and paid the employees.
3/15/2015	Cash sales for the first half of the month are $34,680 (cost is $20,210). (Cash sales are recorded
	daily, but are recorded only twice here to reduce repetitive entries.)
3/16/2015	Purchased $1,770 of store supplies on credit from Gabel Company, invoice dated March 16,
	terms n/10 EOM.
3/17/2015	Received a $2,425 credit memorandum from CD Company for the return of unsatisfactory merchandise
	purchased on March 14.
3/19/2015	Received a $630 credit memorandum from Spell Supply for office equipment received on
	March 9 and returned for credit.
3/20/2015	Received payment from Jovita Albany for the sale of March 10 less the discount.
3/23/2015	Issued Check No. 418 to CD Company in payment of the invoice of March 13 less the March
	17 return and the discount.
3/27/2015	Sold merchandise on credit to Jovita Albany, Invoice No. 857, for $14,910 (cost is $7,220).
3/28/2015	Sold merchandise on credit to Linda Witt, Invoice No. 858, for $4,315 (cost is $3,280).
3/31/2015	Issued Check No. 419, payable to Payroll, in payment of sales salaries expense for the last half
	of the month, $18,300. Cashed the check and paid the employees.
3/31/2015	Cash sales for the last half of the month are $30,180 (cost is $16,820).