Record the following transactions. Use the following account titles: Accounts payable, Accounts receivable, Cash, Cost of Goods Sold, Freight In Freight Out, Merchandise Inventory, Sales, sales Discount, Sales Returns and allowances. Remember to enter ne if there is no entry in a blank. If there is more than one debit/credit account in a transaction, list them alphabetically. Put $ before all dollar amounts. Do not use commas in dollar amounts. Mar. 23 Stellar returns $400 of the merchandise purchased on March 21 because it was damaged. Octagon gives Stellar a $400 credit on its account. Octagon's cost of the merchandise returned by Stellar was $176. As the merchandise was damaged, it was put in the recycling bin