Sales were 172,000 . Cost of merchandise sold was 55% of sales. 75% of sales were on open account, [Note: Record the camolete saies entry firt, and the comaitete expense entry second.] Account: Dollar amounti Account: Dollar amountz Account: Accountt Dollar amount: Account: Dollar amount: Account: Dollar amount: Wages and salaries in March were $10,300, of which $9,000 was actually paid to employees. On March 1, fixtures and equipment were purchased for $6,000 with a downoayment of $1,000 and a $5,000 note, payabie in one year. Interest of 6.5% per yeir was due when the note was repaid. The estimated life of the fixtures and equipment is 9 years with no expected salvage value. [ Wote: Record the comainte Narch t entry for the oquipment purshase first, the comaiete March 31 depreciation adjusting entry second, and the comaiche March 31 interest asjusting entry thind.1