The chart of accounts of LR Company includes the following selected accounts 112 Accounts Receivable 401 Sales Revenue 120 Inventory 112 Sales Returns and Allowances 126 Supplies 505 Cost of Goods Sold 157 Equipment 610 Advertising Expense 201 Accounts Payable In July, the following transactions were completed. All purchases and sales were on account. The cost of all merchandise sold was 70% of the sales price. Duty 1 Purchased merchandise from Eby Company $8,000 2. Received freight bill from Shaw Shipping on Eby purchase $100. 3 Made sales to Fort Company $1,300 and to Hefner Bros. $1,500. s Purchased merchandise from Getz Company 53,200. 8 Received credit on merchandise returned to Getz Company $300. 13 Purchased store supplies from Dayne Supply 5720. 15 Purchased merchandise from Eby Company $3,600 and from Bosco Company 54,300. 16 Made sales to Aybar Company 53,450 and to Hefner Bros. $1,870. 18 Received til for advertising from Welton Advertisements 5600 21 Sales were made to Fort Company $310 and to Duncan Company $2,800 22 Granted allowance to Fort Company for merchandise damaged in shipment 540 24 Purchased merchandise from Getz Company $3,000 26 Purchased equipment from Dayne Supply $900. 28 Received freight bill from Show Shipping on Getz purchase of July 24, 5380. 30 Sales were made to Aybar Company 55,600 Joumalize the transactions above in a purchases Journal, a sales Journal, and a general Journal (Record entries in the order displayed in to Purchases Journal P1 Other Accounts Dr. Date Account Credited (Debited) Ref. Accounts Payable Or. Inventory Dr. C 1571 (201) (120) Sales Journal S1 Accounts Recelvable Dr. Ref. Sales Revenue Cr. Cost of Goods Sold Dr. Inventory Cr. Date Account Debited > 9 M Total A