JOURNALIZE ENTRIES: a. Purchased inventory on account, $35,000

b. Paid $3,200 freight fees

c. Sold inventory on account, $25,000, cogs $12,500

d. Paid Wages and Salaries, $10,000, includes the amount due from previous month

e. Received payments from customers on account, $35,000

f. Cash sales, $110,000, cogs $55,000

g. Paid for 6 months of business insurance, $6,000

h. Paid for 1 years rent, $12,000

i. Received cash advance payments from customers $6,000

j. Paid outstanding accounts payable within the discount period, $38,300

k. Completed $2,000 of work for customers that paid in advance (use Sales Account)