Presented below are selected accounts from the chart of accounts of Wildhorse Company. 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. Record and post the January transactions in the appropriate journal noted, Foot and cross-foot all special journals, (Record entries in the order disployed in the problem statement) The cost of all merchandise sold was 60% of the sales price. During January, Wildhorse completed the following Jan. Purchased merchandise on account from Gallagher Co. $10,000. 3 4 Purchased supplies for cash $60. 4 Sold merchandise on account to Wheeler $6,760, invoice no. 371 , terms 1/10,n/30. 5 Returned $200 worth of damaged goods purchased on account from Gallagher Co. on January 3. 6 Made cash sales for the week totaling $3,900. 8 Purchased merchandise on account from Phegley Co0$5,800. 9 Sold merchandise on account to Linton Corp. $7,500, invoice no. 372 , terms 1/10,n/30. 11 Purchased merchandise on account from Cora Co. $3,800. 13 Paid in full Gallagher Co. on account less a 2% discount. 13 Made cash sales for the week totaling $6,980. 15 Received payment from Linton Corp. for invoice no. 372. 15 Paid semi-monthly salaries of $14,500 to employees. 17 Received payment from Wheeler for invoice no. 371. 17 Sold merchandise on account to Delaney Co. $2,890, invoice no. 373 , terms 1/10,n/30. 19 Purchased equipment on account from Dozier Corp. \$5,260. 20 Cash sales for the week totaled $4,000. 20 Paid in full Phegley Co. on account less a 2% discount. 23 Purchased merchandise on account from Gallagher Co. \$7,020. 24 Purchased merchandise on account from Atchison Corp. $4,660. 27 Made cash sales for the week totaling $4,150. 30 Received payment from Delaney Co. for invoice no. 373. 31 Paid semi-monthly salaries of $12,550 to employees. 31 Sold merchandise on account to Wheeler $9.880, invoice no. 374 , terms 1/10,n/30