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Purchase-related transactions Instructions Chart of Accounts Journal Instructions Showcase Co., a fumiture wholesaler, selis merchandise to Baboa Co. on account, $243,100, termsn/30. The cost of the goods sold is $154,580. Showcase issues a credit memo for $29,980 for merchandise returned prior to Balboa paying the original invoice. The cost of the merchandise rotumed is $16.220 Journalizo Balboa Co.'s entries for (a) the purchase. (b) the return of the merchandise for credit, and (c) to payment of the invoice. Roter to the Chart of Accounts for exact wording or account bites structions Chart of Accounts CHART OF ACCOUNTS Balboa Co. General Ledger ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable 610 Rent Revenue 125 Notes Receivable EXPENSES 130 Inventory 131 Estimated Returns Inventory 501 Cost of Goods Sold 140 Office Supplies 141 Store Supplies 142 Prepaid Insurance 521 Delivery Expense 522 Advertising Expense 524 Depreciation Expense-Store Equipment 525 Depreciation Expense-Office Equipment 531 Rent Expense 180 Land 192 Store Equipment 193 Accumulated Depreciation Store Equipment 533 Insurance Expenso 194 Office Equipment 534 Store Supplies Expense tructions Chart of Accounts 193 Accumulated Depreciation-Store Equipment 533 Insurance Expense 194 Office Equipment 534 Store Supplies Expense 535 Office Supplies Expense 195 Accumulated Depreciation Office Equipment 536 Credit Card Expense LIABILITIES 539 Miscellaneous Expense 211 Accounts Payable-Showcase Co. 710 Interest Expense 218 Sales Tax Payable 219 Customer Refunds Payable 220 Unearned Rent 221 Notes Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends 313 Income Summary Journal Journalize Balboa Co.'s entries for (a) the purchase. (b) the return of the merchandise for credit, and (c) the payment of the invoice. For grading purposes, use December 31 as the date for all transactions. Refer to the Chart of Accounts for exact wording of accountitles PAGE 10 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST. REF DEBIT CREDIT ASSETS UABLITIES EQUITY 1 2 3 3