Presented below are selectad accounts from the chart of accounts of Wildhorse Company.

$101$

$401$ Sales Revenua

$112$ Accounts Recaivable $412$ Sales Returns and Allawances

$120$ Imentery $414$ Sales Discounts

$126$ Suppliss $505$ Cast of Goods Sold

$157$ Equipment $726$ Salaries and Wages Expense

$201$ Accounts Pryable

The cost of all merchandise sold was $60\%$ of the sales price. During January, Wildhorse complated tha following transac

Jan. Purchased marchandise on account from Gallagher Ca$.$ $$10,000.$

$3$

$4$ Purchased supplies for cash $$60.$

$4$ Sold marchandise on account to Whealar $$6,760,$ imroice na$.371,$ tarms $\frac{1}{10},\frac{n}{30}$

$5$ Returned $$200$ worth of damaged epods purchased on account from. Gal azher Ca$,$ on January $3.$

$6$ Made cash sales for tha vreaktotaling $$3,960.$

A Purchased marchandse an actount from Phegley Ca$.$ $$5,800.$

$9$ Sold marchandise on account to Lintan Corp. $$7,500,$ invaice no$.372,$ tarms $1/10,$ n$/30.$

$11$ Aurchasad marchand sa en account from Cora Co$.$ $$3,800.$

$13$ Made cash $s$ as for the wask totaling $$6,990.$

$15$ Race wed payment from Lheen, Corp. far migica na $372$

$15$ Pd s sami$-$monthly salarias of $$14\mathrm{.}500$ to amslavess.

$17$ Raca wad paymant from Whas ac foringite no $371.$

$19$ Putchasue aquiprars on account fram Doti ar Cerpo $$5,2$$$0$

$20$ Paid in full Pheyloy Ca an account kat a ZK divolunt.

$24$ Purchaed marchandive on actount from Atchioan Corp $$4,660.$

$27$ Modecash salas for the wask totaling $$4,150$ a

$20$ Received buyment fran Delanay Ca for implos ne: $372.$

$31$ Faid toni mandly salarier of $$12,550$ bo envlayes.

Marsar Comearry ures the forlowing journa's.

$1$ Sales joumat

$2$ Singliccalimn purthases jourhal.

$3.$ Caskracqusu iourna!

$4.$ Cashoyeantsjourral.

$3.$ Gareraljounal.

Using the seiveted accauntes providad: order dinlorad in the pobilen stedrnenty

$\backslash$table$[[$Purchases Journal$],[$Date$,$Account Credited,Ref.,$\backslash$table$[[$Inventory Dr$.],[$Accounts Payable Cr$.]]],[,\sqrt[\phantom{2}]{?},],[,\sqrt[\phantom{2}]{?},],[,,],[,,],[,v,],[,,(120201)$