On March 1, Poff's Co., a women's clothing store, purchased $79,500 of merchandise from a supplier on account, terms FQB destination. 2/10, n/30. On March 5, Polf's returned $9,300 of the merchandise, receiving a and then paid the amount due on March 9 , within the discount period. Joumalize Poif's entries to record (a) the purchase, (b) the merchandise retum, and (c) the payment. Fefer to the chart of aocounts for the exact wording of the account tilies. CNOW joumals do not use lines for jowmal explanations. Every line on a joumal page is used for dobit or credit entrios. CNOw joumals wil automatically indont a credit entry when a credit amount is entered. Chart of Accounts ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable 610 Rent Revenue 125 Notes Receivable 130 Merchandise Inventory EXPENSES 131 Estimated Returns Inventory 510 Cost of Merchandise Sold 140 Office Supplies 521 Delivery Expense 141 Store Supplies 522 Advertising Expense 142 Prepaid Insurance 524 Depreciation Expense-Store Equipment 180 Land 525 Depreciation Expense-Office Equipment 192 Store Equipment 526 Salaries Expense 193 Accumulated Depreciation-Store Equipment 531 Rent Expense 194 Office Equipment 533 Insurance Expense 195 Accumulated Depreciation-Office Equipment 534 Store Supplies Expense 535 Office Supplies Expense 194 Office Equipment 533 Insurance Expense 195 Accumulated Depreciation-Office Equipment 534 Store Supplies Expense 535 Office Supplies Expense LIABILITIES 536 Credit Card Expense 210 Accounts Payable 539 Miscellaneous Expense 216 Salaries Payable 710 Interest Expense 218 Sales Tax Payable 219 Customer Refunds Payable 220 Unearned Rent 221 Notes Payable EQUITY 310 Owner, Capital 311 Owner, Drawing PACE 10