Purchase$-$Related Transactions Using Perpetual Inventory System

The following selected transactions were completed by Niles Co$.$ during March of the current year:

Mar. $1.$ Purchased merchandise from Haas Co$.,$ $$16,000,$ terms FOB shipping point, $\frac{2}{10},$ n$/$eom$.$ Prepaid freight of $$300$ was added to the invoice.

$5.$ Purchased merchandise from Whitman Co$.,$ $$13,350,$ terms FOB destination, $\frac{n}{30}.$

$10.$ Paid Haas Co$.$ for invoice of March $1.$

$13.$ Purchased merchandise from Jost Co$.,$ $$6,100,$ terms FOB destination, $\frac{1}{10},\frac{n}{30}.$

$14.$ Issued debit memo to Jost Co$.$ for $$1,200$ of merchandise returned from purchase on March $13.$

$18.$ Purchased merchandise from Fairhurst Company, $$15,350,$ terms FOB shipping point, $\frac{n}{?}$ eom.

$18.$ Paid freight of $$140$ on March $18$ purchase from Fairhurst Company.

$19.$ Purchased merchandise from Bickle Co$.,$ $$14,400,$ terms FOB destination, $\frac{2}{10},\frac{n}{30}.$

$23.$ Paid Jost Co$.$ for invoice of March $13,$ less debit memo of March $14.$

$29.$ Paid Bickle Co$.$ for invoice of March $19.$

$31.$ Paid Fairhurst Company for invoice of March $18.$

$31.$ Paid Whitman Co$.$ for invoice of March $5.$

Required:

Journalize the entries to record the transactions of Britt Co$.$ for March.

Mar. $1$

i

Mar. $5$

Mar. $10$

Mar. $13$

Mar. $14$

Mar. $18-$purchase

Mar. $18-$freight

Mar. $19$

Mar. $23$

Mar. $29$

Mar. $31-$Fairhurst

Mar. $31-$Whitman