Journalize entries for the following related transactions of Manville Heating & Air Company. Refer to the Chart of Accounts for exact wording of account titles. Mar. 1 9 Purchased $42,700 of merchandise from Wright Co. on account, terms 2/10, n/30. Paid the amount owed on the invoice within the discount period. 11 Discovered that $8,000 of the merchandise purchased on Mar. 1 was defective and returned items, receiving credit Purchased $6,100 of merchandise from Wright Co. on account, terms n/30. 18 20 Received a refund from Wright Co. for return on Mar. 11 less the purchase on Mar. 18. ASSETS REVENUE 110 Cash 410 Sales 610 Rent Revenue 120 Accounts Receivable 125 Notes Receivable 130 Merchandise Inventory 140 Office Supplies 141 Store Supplies 142 Prepaid Insurance 180 Land 192 Store Equipment 193 Accumulated Depreciation Store Equipment EXPENSES 501 Cost of Merchandise Sold 521 Delivery Expense 522 Advertising Expense 524 Depreciation Expense-Store Equip 525 Depreciation Expense-Office Equip 531 Rent Expense 533 Insurance Expense 534 Store Supplies Expense 535 Office Supplies Expense 536 Credit Card Expense 539 Miscellaneous Expense 710 Interest Expense 194 Office Equipment 195 Accumulated Depreciation Office Equipment LIABILITIES 211 Accounts Payable-Wright Co. 218 Sales Tax Payable 219 Customers Refunds Payable 220 Unearned Rent 221 Notes Payable EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary Journalize entries for the related March transactions of Manville Heating & Air Company. Refer to the Chart of Accounts for exact wording of account titles. PAGE 10 JOURNAL ACCOUNTING EQUATION DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY