Sunland Stores is a new company that started operations on March 1, 2024. The company has decided to use a perpetual inventory system. The following purchase transactions occurred in March: Mar. Sunland Stores purchases $9,300 of merchandise for resale from Octagon Wholesalers, terms 2/10,n/30, FOB shipping 1 point. 2 The correct company pays $145 for the shipping charges. 3 Sunland returns $1,100 of the merchandise purchased on March 1 because it was the wrong colour. Octagon gives Sunland a $1,100 credit on its account. 21 Sunland Stores purchases an additional $13,500 of merchandise for resale from Octagon Wholesalers, terms 2/10,n/30, FOB destination. 22 The correct company pays $195 for freight charges. 23 Sunland returns $600 of the merchandise purchased on March 21 because it was damaged. Octagon gives Sunland a $600 credit on its account. 30 Sunland paid Octagon the amount owing for the merchandise purchased on March 1. 31 Sunland paid Octagon the amount owing for the merchandise purchased on March 21. (a) Prepare Sunland Stores' journal entries to record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)