Journalize the following transactions that occurred in September 2016 for Cardinal. No explanations are need. Identify each accounts payable and accounts receivable with the vendor or customer name. Purchased merchandise inventory on account from Sherry Wholesalers, $4,000 Terms 1/15, n/EOM, FOB shipping point. Paid fright bill of $75 on September 3 purchase. Purchased merchandise inventory for cash of $1, 900 Returned $1, 100 of inventory from September 3 purchase. Sold merchandise inventory to Houston Company, $5, 500, on account. Terms 3/15 n/35. Cost of goods. $2, 365. Purchased merchandise inventory on account from Tarin Wholesalers, $12,000 Terms 3/10, n/30, FOB destination. Made payment to Sherry Wholesalers for goods purchased on September 3, less return and discount. Received payment from Houston Company, less discount. After negotiations, received a $200 allowance from Tarin Wholesalers Sold merchandise inventory to Java Company, $3, 300, on account Terms 2/10 n/EOM. Cost of goods, $1, 320. Made payment, less allowance, to Tarin Wholesalers for goods purchased on September 9 Java Company returned $900 of the merchandise sold on September 15 cost of goods, $360 Sold merchandise inventory to Smecker for $1, 900 on account that cost $722. Term of 1/10, n/30 was offered, FOB shipping point. As a courtesy to Smecker, $85 of freight was added to the invoice for which cash was paid by Cardinal. After negotiations, granted a $200 allowance to Smecker for merchandise purchased on September 25. Received payment from Smecker, less allowance and discount. Received payment from Jaya Company less return