it begins from Dec 8

Requirements 1, 2, 3. Circus Lake Golf Shop records purchase returns in the general journal. Use the appropriate journal to record the transactions in a purchases journal, a cash payments journal (omit the Check No. column), and a general journal. The company uses the perpetual inventory system. Total each column of the special journals. Show that total debits equal total credits in each special journal. Show how postings would be made from the journals by writing the account numbers and check marks in the appropriate places in the joumats. Begin with the purchases journal. Enter the transactions and total the journal. (It a box is not used in the journal leave the box empty, do not select information and do not enter a zero. Enter "X" if the column total is not posted. Abbreviation used. Supp. Supplies Assume all postings are made to the applicable ledgers.) Purchases Journal Page Other Accounts DR Vendor Post Accounts Merchandise Office Ref. Payable CR Inventory DR Supp. DR Account Post Title Ret Date Account Credited Terms Amount Dec Dec. 31 Totals Show how total debits equal total credits Total debits Total credits Purchases journal Now complete the cash payments journal. Enter the transactions and total the journal. (If a box is not used in the journal leave the box empty, do not information and do not enter a zero. Enter "x" if the column total is not posted) Cash Payments Journal Page 1 Ck. Post. Other Accounts Merchandise Date No. Account Debited Ref. Accounts DR Payable DR Inventory CR Cash CR Dec Dec. 31 Totals Show how total debits equal total credits Total debits Total credits Cash payments journal Record the appropriate transactions in the general journal. Circus Lake Golf Shop records purchase returns in the general joumal (Record debits first, then credits. Select the explanation on the last line of the journal entry table) Dec. 10: Returned the equipment to Avery Equipment. It was damaged. Date Accounts and Explanation Post. Ref. Debit Credit Dec. 10 Dec. 26: Returned to Darling, Inc. $1,100 of the merchandise inventory purchased on December 21. Date Accounts and Explanation Post. Ref. Debit Dec. 26 Credit Number Account Number Account 111 Cash 181 131 211 Merchandise Inventory Prepaid Insurance Office Supplies Equipment Accounts Payable Rent Expense Utilities Expense 161 564 171 583 Dec. 8 Dec. 9 Dec. 10 Dec. 11 Dec. 12 Dec. 13 Dec. 14 Received and paid electricity utility bill. $550. Purchased equipment on account from Avery Equipment, $6,300. Payment terms were n/30. Returned the equipment to Avery Equipment. It was damaged. Paid Troy the amount owed on the purchase of December 2. Purchased merchandise inventory on account from Cyrstal Golf, $4,100. Terms were 2/10 n/30. Purchased merchandise inventory for cash. $630. Paid a semiannual insurance premium, debiting Prepaid Insurance, $1,200. Paid its account payable to Ross Supply, from December 5. Received and paid gas and water utility bills, $400. Purchased merchandise inventory on credit terms of 1/10,n/45 from Darling, Inc., $4,000. Paid its account payable to Cyrstal Golf from December 12. Purchased office supplies on account from Office Place, Inc., $100. Terms were n/30. Returned to Darling, Inc. $1,100 of the merchandise inventory purchased on December 21. Paid Darling, Inc. the net amount owed from December 21, less the return on December 26. Dec. 16 Dec. 18 Dec. 21 Dec. 21 Dec. 22 Dec. 26 Dec. 31