Selected accounts from the chart of accounts of El Heat store are shown below. The cost of all merchandise sold was 62% of the sales price. During November, the Company completed the following transactions. Oct. 2. Purchased merchandise on account from Kent Company $14,500. 4 Sold merchandise on account to Doumit Co. $4,600. Invoice no. 204, terms 3/10, n/30. 5 Purchased supplies for cash $60. 7 Made cash sales for the week totaling $6,700. 9 Paid in full the amount owed Kent Company less a 3.5% discount. 10 Purchased merchandise on account from Wrigley Corp. $2,600. 12 Received payment from Doumit Co. for invoice no. 204. 13 Returned $450 worth of damaged goods purchased on account from Wrigley Corp. on October 10. 14 Made cash sales for the week totaling $6,000. 16 Sold a parcel of land for $22,000 cash, the land's original cost. 17 Sold merchandise on account to JR's Warehouse $4,900, invoice no. 205, terms 2/10, n/30. 18 Purchased merchandise for cash $1,700. 21 Made cash sales for the week totaling $6,000. 23 Paid in full the amount owed Wrigley Corp. for the goods kept (no discount). 25 Purchased supplies on account from Francisco Co. $190. 25 Sold merchandise on account to Fryer Corp. $3,800, invoice no. 206, terms 1/10, n/30. 25 Received payment from JR's Warehouse for invoice no. 205. 26 Purchased for cash a small parcel of land and a building on the land to use as a storage facility. The total cost of $25,000 was allocated $16,000 to the land and $9,000 to the building. 27 Purchased merchandise on account from Marte Co. $6,200. 28 Made cash sales for the week totaling $5,500. 30 Purchased merchandise on account from Kent Company $10,000. 30 Paid advertising bill for the month from the Gazette, $290. 30 Sold merchandise on account to JR's Warehouse $3,400, invoice no. 207, terms 3/10, n/30.