Journalize the above transactions in general journal form.

a. Bought merchandise on account from Brewer, Inc., invoice no. B2997, $914; terms net 30 days; FOB destination.

b. Received credit memo no. 96 from Brewer, Inc., for merchandise returned, $238.

CHART OF ACCOUNTS Brewer, Inc., General Ledger

ASSETS 111 Cash 113 Accounts Receivable 115 Supplies 117 Prepaid Insurance 124 Equipment

LIABILITIES 212 Accounts Payable 214 Sales Tax Payable

EQUITY 311 Brewer, Capital 312 Brewer, Drawing

REVENUE 411 Sales 412 Sales Returns and Allowances

EXPENSES 511 Purchases 512 Purchase Returns and Allowances 513 Advertising Expense 514 Freight-in 515 Utilities Expense 631 Miscellaneous Expenses

Subsidiary Ledgers Accounts Payable Ledger 212.2 Brewer, Inc.