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WILLIAMS COMPANY Purchases Journal Accounts Merchandise Office Other Date (2023) Account Credited Payable Inventory Supplies Accounts Credit Debit Debit Debit WILLIAMS COMPANY Cash Disbursements Journal Cash Merchandise Other Ch. Accts. Payable Date (2023) No. Payee Account Debited Credit Inventory Cr. Accts. Debit DebitRecord the returned 20 units. Note: Enter debits before credits. Date General Journal Debit Credit October 04, 2023 Record entry Clear entry View general journal Purchases (Returns & Allow & Discounts) Sales (at cost Inventory Balance Total Total Average Date Unit Total Unit Total PR Units Units Cost/ 2023 Cost Cost Cost Cost Units Cost Unit Oct. 1 85 $ 5.00 $ 425.00 P1 41 G 9 S1 15 P1 18 S1 23 CD1 24 S1 31 P1 TotalA 8. R Problem All-1 The Williams Company sells a product called MixRight for $15 each and uses a perpetual inventory system to account for its merchandise. The beginning balance of MixRights and transactions during October 2023 were as follows: Oct 1 Balance: 85 units costing $5 each. 3 Purchased 188- units from Arnold Brothers costing $159 each. 4 Returned 28 of the units purchased on October 3. 9 Sold 7'5 units to Kitchen Club, invoice #218. 15 Purchased 288- units from Arnold Brothers costing $7.75 each. 18 Sold 158 units to Thorhild Coop, invoice #211. 19 Paid for the October 3 purchase; cheque #181. 23 Paid for the October 15 purchase, cheque #182. 24 Sold 58 units to Boyle Grocery, invoice #212. 31 Purchased 1'5 units from Arnold Brothers costing $8.88 each. Required: Journalize the October transactions in the sales, purchases, and cash disbursementsjournals. Assume all sales and purchases are on credit; terms 2f10,n30. Underthe assumption that the company keeps its records on a weighted average basis, enterthe beginning balances and post each transaction on an inventory subledger record. Posting to other subledgers is not required. {Enter the transactions in the order provided in the question. Round nal answers to 2 decimal places. Negative answers should be indicated by a minus sign.)