Purchase$-$related transactions using perpetual inventory systemThe following selected transactions were completed by Niles Co$.$ during March of the current year:DateTransactionMar. $1.$Purchased merchandise from Haas Co$.,$ $$10,100,$ terms FOB shipping point, $2/10,$ n$/30.$ Prepaid freight of $$225$ was added to the invoice$\mathrm{.}5.$Purchased merchandise from Whitman Co$.,$ $$15,066,$ terms FOB destination, n$/$eom$\mathrm{.}10.$Paid Haas Co$.$ for invoice of March $1\mathrm{.}13.$Purchased merchandise from Jost Co$.,$ $$13,750,$ terms FOB destination, $2/10,$ n$/30\mathrm{.}14.$Issued debit memo to Jost Co$.$ for merchandise with an invoice amount of $$4,750$ returned from purchase on March $13\mathrm{.}18.$Purchased merchandise from Fairhurst Company, $$26,010,$ terms FOB shipping point, n$/$eom$\mathrm{.}18.$Paid freight of $$430$ on March $18$ purchase from Fairhurst Company$\mathrm{.}19.$Purchased merchandise from Bickle Co$.,$ $$23,400,$ terms FOB destination, $2/10,$ n$/30\mathrm{.}23.$Paid Jost Co$.$ for invoice of March $13,$ less debit memo of March $14\mathrm{.}29.$Paid Bickle Co$.$ for invoice of March $19\mathrm{.}31.$Paid Fairhurst Company for invoice of March $18\mathrm{.}31.$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.DateAccountDebitCreditMar. $1$Mar. $5$Mar. $10$Mar. $13$Mar. $14$Mar. $18$Mar. $18$Mar. $19$Mar. $23$Mar. $29$Mar. $31$Mar. $31$