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., $10,850, terms FOB shipping point, 2/10, n/30. Prepaid freight of $210 was added to the invoice.
5.	Purchased merchandise from Whitman Co., $13,924, terms FOB destination, n/eom.
10.	Paid Haas Co. for invoice of March 1.
13.	Purchased merchandise from Jost Co., $14,450, terms FOB destination, 2/10, n/30.
14.	Issued debit memo to Jost Co. for merchandise with an invoice amount of $4,750 returned from purchase on March 13.
18.	Purchased merchandise from Fairhurst Company, $26,490, terms FOB shipping point, n/eom.
18.	Paid freight of $370 on March 18 purchase from Fairhurst Company.
19.	Purchased merchandise from Bickle Co., $22,000, 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.

Mar. 10 Accounts Payable-Haas Co. Mar. 18 Inventory 13,856 13,924 13,924 13,856 13,856 14,161 14,161 4,655 4,655 26,490 Accounts Payable-Fairhurst Company 26,490 21,560 21,560x 13,924 13,924 13,924