Presented below are selected transactions for Martinez Company during September and October of the current year. Martinez uses a perpetual imventory system and the earnings approach. Sept 1 Purchased merchandise on account from Hillary Compary at a cost of $51,000, FOB destination, terms 1/15,n/30. 2. The correct company paid \$2,000 of freight charges to Trucking Company on the September 1 merchandise purchase. 5 Returned for credit \$3,000 of damaged goods purchased from Hillary Company on September 1. 15. Sold the remaining merchandise purchased from Hillary Company to Irvine Company for $94,400, terms 2/10,N/30, FOB destination. 16 The correct company paid $2,800 of freight charges on the September 15 sale of merchandise. 17 Issued invine Company a credit of $5,900 for returned goods. These goods had cost Martinez Company $3,000 and were returned to inventory. 25 Received the balance owing from irvine Company for the September 15 sale. 30 Paid Hillary Company the balance owing for the September 1 purchase. Oct 1 Purchased merchandise on account from Kimmel Company at a cost of $56,000, terms 2/10,N/30,FOB shipping point. 2. The correct company paid freight costs of $1,100 on the October 1 purchase. 3 Obtained a purchase allowance of $2,500 from Kimmet Company to compensate for some minor damage to goods purchased on October 1. 10 Paid Kimmel Company the amount owing on the October 1 purchuse. 11 Sold all of the merchandise purchased from Kummel Compary to Kieso Company for $105,000, terms 2/10,N00 FOE shippine point 12 The correct company paid s800 freight costs on the October 11 sale 17 Iswed Kceso Company a sales allowance of $2,300 because some of the goods did not meet kieso sexact specifications. 11. Received a chepue from Kieso Company for the balance owing on the October 11 ale. Prepare journal entries to record the above transactions for Martinez Company. IGredit account tibles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the occount titles and enter Ofor the amounts Record joumal entries in the order presented in the problem. List all debit entries before credit entries)