Prepare General Journal entries to record the following periodic system merchandising transactions for Safety Merchandising Use a separate account for each receivable and payable October 1 Purchased merchandise from Zeon Company on credit, teras 2/10, 1/30, $15,800 2 Sold merchandise for cash, $2,100. Purchased merchandise on credit from Billings Co., terns 2/10, 1/30, $11,600,FOB the seller's factory. 7 Paid $450 cash for freight charges on the merchandise shipment of the previous transaction. Purchased delivery equipment from Finlay Supplies on credit. $24,000. 12 Sold merchandise on credit to Comry Holdings, terns 2/15, 1/30, n/60, 35,800. 13 Received a $1,500 credit memo for merchandise purchased on October 7 and returned for credit 13 Purchased office supplies on credit from Staples, 5620, 1/30. 15 Sold merchandise on credit to Tom Walls, terns 2/10, 1/3, 1/60, 34,650. 15 Paid for the merchandise purchased on October 15 Received a credit nemo for unsatisfactory office supplies purchased on October 13 and returned, $120. 19 Issued a 5420 credit need to the customer who purchased merchandise on October 15 and returned sportlon for credit. 25 Received payment for the merchandise sold on October 15. 29 The customer of October 12 paid for the purchase of that date. 31 Pald for the merchandise purchased on October 1