Record the following transactions in the appropriate journal. Post the accounts Payable ledger and the Accounts payable account in the General Ledger, Prepare the Schedule of Accounts Payable on March 31.

3 Feb Owen Co, purchased #25,000 of merchandise with freight charges added of $1,200 using a Mastercad

15 Feb Owen Co. purchased $16,000 of merchandise with freight charges added of $900 using Caleb Co. store credit, Invoice 1215, terms 2/20, n/45

3 Mar Owen Co. paid the MasterCard bill for the purchase on Feb 3, check 5416

7 Mar Owen Co. paid Caleb Co. for Invoice 1215 within the discount period, check 5498

17 Mar Owen Co., purchased $10,000 of merchandise with freight charges added of $500 using MasterCard

25 Mar Owen Co., purchased $16,500 of merchandise with freight charges of $1,400 from Caleb Co., Invoice 1282, terms 2/20, n/45

27 Mar Owen Co., returned $1,500 of merchandise to Caleb Co., credit memo 1282