P76B The general ledger of Argyle Supply Company includes the following accounts:

Cash....................................................	111	Equipment.........................................	189
Inventory...........................................	131	Accounts Payable.............................	211
Prepaid Insurance............................	161	Rent Expense.....................................	562
Supplies.............................................	171	Utilities Expense................................	565

Transactions in November that affected purchases and cash payments were as follows:

Nov.	1	Paid monthly rent, debiting Rent Expense for $17,000.
	3	Purchased inventory on credit from Sylvania Ltd., $4,000. Terms were 2/15, n/45. The invoice was dated November 3.
	4	Purchased supplies on credit terms of 2/10, n/30 from Harmon Sales Ltd., $1,600. The invoice was dated November 4.
	7	Paid utility bills, $1,812.
	10	Purchased equipment on account from Epee Corp., $12,200. Payment terms were 2/10, n/30. The invoice was dated November 10.
	11	Returned the equipment to Epee Corp. It was defective.
	12	Paid Sylvania Ltd. the amount owed on the purchase of November 3.
	12	Purchased inventory on account from Epee Corp., $42,000. Terms were 2/10, n/30. The invoice was dated November 12.
	14	Purchased inventory for cash, $3,200.
	15	Paid an insurance premium, debiting Prepaid Insurance, $4,832.
	16	Paid the account payable to Harmon Sales Ltd. from November 4.
	17	Paid electricity bill with cash, $1,400.
	20	Paid the November 12 account payable to Epee Corp., less the purchase discount.
	21	Purchased supplies on account from Master Supply Ltd., $15,080, terms net 30. The invoice was dated November 20.
	22	Purchased inventory on credit terms of 1/10, n/30 from Linz Brothers Inc., $6,800. The invoice was dated November 22.
	26	Returned $1,000 of inventory purchased on November 22 to Linz Brothers Inc.
	30	Paid Linz Brothers Inc. the net amount owed.

Required

1. Use the appropriate journal to record the above transactions: a purchases journal, a cash payments journal (do not use the Cheque No. column), or a general journal. Argyle Supply Company records purchase returns in the general journal.

2. Total each column of the special journals. Show that total debits equal total credits in each journal.

3. Show how postings would be made from the journals by writing the account numbers and check marks in the appropriate places in the journals.

(Using the purchases, cash payments, and general journals)