Please share all entries with explanation

Selected accounts from the chart of accounts of Cullumber Company are shown below. The cost of all merchandise sold was 60% of the sales price. During January, Cullumber completed the following transactions. Jan. Purchased merchandise on account from Gallagher Co. $10,100. The cost of all merchandise sold was 60% of the sales price. During January, Cullumber completed the following transactions. Jan. Purchased merchandise on account from Gallagher Co. $10,100. 3 4 Purchased supplies for cash $90. 4 Sold merchandise on account to Wheeler $5,230, invoice no. 371 , terms 1/10,n/30. 5 Returned $600 worth of damaged goods purchased on account from Gallagher Co. on January 3. 6 Made cash sales for the week totaling $3,180. 8 Purchased merchandise on account from Phegley Co. $4,100. 9 Sold merchandise on account to Linton Corp. $6,800, invoice no. 372, terms 1/10,n/30. 11 Purchased merchandise on account from Cora Co.$3,690. 13 Paid in full Gallagher Co. on account less a 2\% discount. 13 Made cash sales for the week totaling $6,940. 13 Paid in full Gallagher Co. on account less a 2% discount. 13 Made cash sales for the week totaling $6,940. 15 Received payment from Linton Corp. for invoice no. 372. 15 Paid semi-monthly salaries of $14,400 to employees. 17 Received payment from Wheeler for invoice no. 371. 17 Sold merchandise on account to Delaney Co. $1,460, invoice no. 373 , terms 1/10,n/30. 19 Purchased equipment on account from Dozier Corp. $5,000. 20 Cash sales for the week totaled $3,180. 20 Paid in full Phegley Co. on account less a 2% discount. 23 Purchased merchandise on account from Gallagher Co. \$7,110. 24 Purchased merchandise on account from Atchison Corp. $4,670. 27 Made cash sales for the week totaling $4,590. 30 Received payment from Delaney Co. for invoice no. 373. 31 Paid semi-monthly salaries of $12,950 to employees. 31 Sold merchandise on account to Wheeler $9,210, invoice no. 374 , terms 1/10,n/30. Mercer Company uses the following journals. 1. Sales journal. 2. Single-column purchases journal. 3. Cash receipts journal. 4. Cash payments journal. 5. General journal. Using the selected accounts provided: Record and Post the January transactions in the appropriate journal noted. Foot and cross-foot all special journals. (Record entries in the order displayed in the problem statement.) Sales Journal S1 Purchases Journal P1 Date Account Credited Ref. Accounts Payable Cr. (120)(201) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Cash Receipts Journal SalesDiscountsDr.AccountsReceivableSalesRevenueCr. Accounts Receivable Cr