Journalize the following transactions for Happy Feet$,$Inc$.,$ that occurred during the month of March. Assume the$$ "net" method is used. $($Record debits$$ first, then credits. Exclude explanations from any journal$$ entries.$)$

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Part $1$

Start by journalizing the purchase of merchandise on account.

Journal Entry

Date

Accounts

Debit

Credit

Mar

$3$

$$