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., $17,700, terms FOB shipping point, 2/10, n/eom. Prepaid freight of $150 was added to the invoice.
5.	Purchased merchandise from Whitman Co., $11,100, terms FOB destination, n/30.
10.	Paid Haas Co. for invoice of March 1.
13.	Purchased merchandise from Jost Co., $6,700, terms FOB destination, 1/10, n/30.
14.	Issued debit memo to Jost Co. for $1,300 of merchandise returned from purchase on March 13.
18.	Purchased merchandise from Fairhurst Company, $13,600, terms FOB shipping point, n/eom.
18.	Paid freight of $320 on March 18 purchase from Fairhurst Company.
19.	Purchased merchandise from Bickle Co., $7,750, 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.

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

Mar. 1	Merchandise Inventory
	Accounts Payable-Haas Co.
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