March Transactions: Mar. 5 11 Returned merchandise to Tower Industries, $500. Returned merchandise to A & D Arms, $625. Returned merchandise to Mighty Mansion, $275. 23 General Ledger Account No. Account Balance Mar. 1, 20.. 202 $8,350 Accounts Payable Purchases Returns and Allowances 501.1 Accounts Payable Ledger Name Balance Mar. 1, 20-- A & D Arms $2,300 Mighty Mansion 1,450 Tower Industries 4,600 PHUC GENERAL JOURNAL DATE ACCOUNT TITLE POST. RER DEBIT CREDIT 1 2 3 3 4 5 6 GENERAL LEDGER Account Accounts Payable Account: Purchases Returns and Allowances Acc ACCOUNTS PAYABLE LEDGER Account: AE D Arms Account: Mighty Mansion Account: Tower Industries Account No. 202.1 Account No. 202.2 Account No. 202.3