Ray Polo owns a variety store called Stars Forever. The following are purchases of inventory, returns, and discounts for the month of March.

Mar. 2		Purchased $2,000 of merchandise from Sundance Furniture on account, Invoice 2177, with a 1% trade discount. Credit terms 2/10, n/30.
2		Paid rent for the month of March. Issued Check 145 for $2,100.
6		Purchased merchandise from Taylor Supplies. Issued Check 146 for $1,650.
8		Purchased $2,400 of merchandise from Fuentes Co. on account, Invoice 2178. Credit terms 1/15, n/30.
11		Returned $400 of the merchandise from Fuentes Co. Received Credit Memorandum 11.
12		Paid Invoice 2177 to Sundance Furniture. Issued Check 147 for $1,940.40.
13		Purchased $3,700 of merchandise (included $150 freight) from Sky Divers Inc. on account, Invoice 2179. Credit terms 1/10, n/30, FOB shipping point.
16		Purchased $210 of office supplies from Willow Inc. on account, Invoice 2180. Credit terms 2/10, n/30.
23		Paid Invoice 2178 to Fuentes Co. Issued Check 148 for $1,980.
26		Paid Invoice 2179 to Sky Divers Inc. Issued Check 149 for $3,700.
27		Purchased $1,745 of merchandise from Sundance Furniture on account, Invoice 2181. Credit terms 2/10, n/30.

A partial chart of accounts is as follows (assume Cash has an existing balance of $20,000):

101	Cash
142	Office Supplies
202	Accounts Payable
501	Purchases
501.1	Purchases Returns and Allowances
501.2	Purchases Discounts
502	Freight-In
521	Rent Expense

REQUIRED: PURCHASES JOURNAL, CASH PAYMENTS JOURNAL, GENERAL LEDGER,