Graham is a sole trader who operates a small grocery store. He has hired you as his accountant and informed you that the following transactions occurred in the month of March:

2020
March
1	Started Business with capital in cash of $675 and $1200 in the bank.
2	Bought goods on credit from the following persons: M. Davis $825
4	Sold goods on credit to: R. Miller $975 and R. Mullings $1215
6	Paid rent by cash $190.
10	R. Mullings paid $600 by cheque.
12	Paid M. Davis by cheque $195.
31	Paid Telephone bill by cheque $240

The following Journal Entries were made in attempt to record the above transactions. Review each entry and explain in the comment section whether or not you think the double entry principle was correctly applied.

General Journal
Date	Details	DR	CR	Comment
2020
Mar-01	Capital	1200
Mar-01	Cash	675
Mar-01	Bank		1200
Mar-02	Purchases	825
Mar-02	M. Davis	825
Mar-04	Sales	2190
Mar-04	R. Miller		975
Mar-04	R. Mullings		1215
Mar-06	Cash	190
Mar-06	Rent		190
Mar-10	Bank	600
Mar-10	R. Mullings		600
Mar-12	Bank	195
Mar-12	M. Davis		195
Mar-31	Bank	240
Mar-31	Telephone		240