In response to requests from customers, S. Rey will begin selling computer software. The company will extend credit terms of 1/10, n/30, FOB shipping point, to all customers who purchase this merchandise. However, no cash discount is available on consulting fees. Additional accounts (Nos. 119, 413, 414, 415, and 502) are added to its general ledger to accommodate the companys new merchandising activities. Also, Business Solutions does not use reversing entries and, therefore, all revenue and expense accounts have zero beginning balances as of January 1, 2018. Its transactions for January through March follow:

Jan.		4		The company paid cash to Lyn Addie for five days work at the rate of $165 per day. Four of the five days relate to wages payable that were accrued in the prior year.
		5		Santana Rey invested an additional $23,900 cash in the company.
		7		The company purchased $5,900 of merchandise from Kansas Corp. with terms of 1/10, n/30, FOB shipping point, invoice dated January 7.
		9		The company received $2,788 cash from Gomez Co. as full payment on its account.
		11		The company completed a five-day project for Alexs Engineering Co. and billed it $5,440, which is the total price of $6,810 less the advance payment of $1,370.
		13		The company sold merchandise with a retail value of $4,700 and a cost of $3,560 to Liu Corp., invoice dated January 13.
		15		The company paid $620 cash for freight charges on the merchandise purchased on January 7.
		16		The company received $4,110 cash from Delta Co. for computer services provided.
		17		The company paid Kansas Corp. for the invoice dated January 7, net of the discount.
		20		Liu Corp. returned $700 of defective merchandise from its invoice dated January 13. The returned merchandise, which had a $260 cost, is discarded. (The policy of Business Solutions is to leave the cost of defective products in cost of goods sold.)
		22		The company received the balance due from Liu Corp., net of both the discount and the credit for the returned merchandise.
		24		The company returned defective merchandise to Kansas Corp. and accepted a credit against future purchases. The defective merchandise invoice cost, net of the discount, was $486.
		26		The company purchased $9,100 of merchandise from Kansas Corp. with terms of 1/10, n/30, FOB destination, invoice dated January 26.
		26		The company sold merchandise with a $4,590 cost for $5,820 on credit to KC, Inc., invoice dated January 26.
		31		The company paid cash to Lyn Addie for 10 days work at $165 per day.
Feb.		1		The company paid $2,475 cash to Hillside Mall for another three months rent in advance.
		3		The company paid Kansas Corp. for the balance due, net of the cash discount, less the $486 amount in the credit memorandum.
		5		The company paid $580 cash to the local newspaper for an advertising insert in todays paper.
		11		The company received the balance due from Alexs Engineering Co. for fees billed on January 11.
		15		Santana Rey withdrew $4,690 cash from the company for personal use.
		23		The company sold merchandise with a $2,610 cost for $3,320 on credit to Delta Co., invoice dated February 23.
		26		The company paid cash to Lyn Addie for eight days work at $165 per day.
		27		The company reimbursed Santana Rey for business automobile mileage (600 miles at $0.32 per mile).
Mar.		8		The company purchased $2,830 of computer supplies from Harris Office Products on credit, invoice dated March 8.
		9		The company received the balance due from Delta Co. for merchandise sold on February 23.
		11		The company paid $910 cash for minor repairs to the companys computer.
		16		The company received $5,340 cash from Dream, Inc., for computing services provided.
		19		The company paid the full amount due to Harris Office Products, consisting of amounts created on December 15 (of $1,210) and March 8.
		24		The company billed Easy Leasing for $9,237 of computing services provided.
		25		The company sold merchandise with a $2,072 cost for $2,900 on credit to Wildcat Services, invoice dated March 25.
		30		The company sold merchandise with a $1,098 cost for $2,290 on credit to IFM Company, invoice dated March 30.
		31		The company reimbursed Santana Rey for business automobile mileage (400 miles at $0.32 per mile).

Assume that Santana Rey expands Business Solutions accounting system to include special journals. Required: 2. & 3. Enter the Business Solutions transactions for January through March in a sales journal, a cash receipts journal, a purchases journal, and a cash disbursements journal or a general journal. If the transaction does not specify the name of the payee, state not specified in the Payee column of the cash disbursements journal. The transactions on the following dates should be journalized in the general journal: January 5, 11, 20, 24 and March 24. Do not post the adjusting entries for the end of March.