Purchase$-$related transactions using perpetual inventory system

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

Date Transaction

Mar. $1.$ Purchased merchandise from Haas Co$.,$ $$43,250,$ terms FOB shipping point, $2/10,$ n$/30.$ Prepaid freight of $$650$ was added to the invoice.

$5.$ Purchased merchandise from Whitman Co$.,$ $$19,175,$ terms FOB destination, n$/$eom$.$

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

$13.$ Purchased merchandise from Jost Co$.,$ $$15,550,$ terms FOB destination, $2/10,$ n$/30.$

$14.$ Issued debit memo to Jost Co$.$ for merchandise with an invoice amount of $$3,750$ returned from purchase on March $13.$

$18.$ Purchased merchandise from Fairhurst Company, $$13,560,$ terms FOB shipping point, n$/$eom$.$

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

$19.$ Purchased merchandise from Bickle Co$.,$ $$6,500,$ terms FOB destination, $2/10,$ 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 Niles Co$.$ for March. If an amount box does not require an entry, leave it blank.

DateAccountDebitCredit

Mar. $1$

Mar. $5$

Mar. $10$

Mar. $13$

Mar. $14$

Mar. $18$

Mar. $18$

Mar. $19$

Mar. $23$

Mar. $29$

Mar. $31$

Mar. $31$