Hulton Company uses a Sales Day Book, a Purchase Day Book, a Cash Receipts Day Book and Cash Disbursement Day Book. The following transactions occur in the month of March.

Mar. 2 Sold merchandise costing $300 to B. Fager for $450 cash, invoice no. 5703. Term 2/10; n/30.

5 Purchased $2,300 of merchandise on credit from

Marsh Corp., term 2/10; n/60.

Sold merchandise costing $800 to J. Dryer for $1,150, term 2/10, n/30, invoice no. 5704.

Borrowed $8,000 cash by signing a note payable to the bank.

12 Sold merchandise costing $200 to R. Land for $320, terms n/30; invoice no. 5705.

Issued check no. 1005 in payment of Mar 5 credit purchase net of discount.

Received $1,127 cash from J. Dryer in payment of March 7 sales.

The company purchased $3,100 of merchandise on credit from Hargrave Co., Terms 1/15; n/60.

Sold used store equipment for $900 cash to Malone, Inc.

Purchased Office equipment for $2,750 on credit from Scott, Inc. , term n/30

Sold merchandise costing $350 to T. Burton for $550, term n/30, invoice no. 5706.

Check no. 1006 issued in payment of Mar. 20 purchase of Office Equipment.

30 Received check in the amount of $350 in settlement of T. Burton account Mar. 25.

Post transactions to their respective Day Book table (Sales Day Book, a Purchase Day Book, a Cash Receipts Day Book and Cash Disbursement Day Book). Journalize the Totals of March transactions that should be recorded for each Day Book.

Sales Day Book:

Date	Account Debited	Inv. No.	Accounts Receivable DR./ Sales CR.	Cost of Goods Sold DR./ Inventory CR.
Mar.2	B. Fager
Mar.7
Mar. 12
Mar. 19
	Totals		____________	______________

Cash Receipt Day Book:

Date	Account Credited	Explanation	PR	Cash DR.	Sales Discount DR.	Accounts Receivable CR.	Sales CR	Other accounts CR.
	Totals			______	_______	______	_____	_____

Purchase Day Book:

Date	Account	Terms	PR	Accounts Payable CR.	Inventory DR.	Office Equipment DR	Other Accounts DR.
Mar. 5
	Totals			________	________	_______	_________

Cash Disbursement Day Book:

Date	Check No.	Payee	Account Debited	PR	Cash CR.	Inventory /Purchase Discount CR.	Accounts Payable DR.	Other Accounts DR
	Totals				______	______	______	______