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Wiset Company completes these transactions during April of the current year (the terms of all its credit sales are 2/10, n/30).

Apr.2Purchased $14,500 of merchandise on credit from Noth Company, terms 2/10, n/60.3(a)Sold merchandise on credit to Page Alistair, Invoice No. 760, for $4,400 (cost is $2,600).3(b)Purchased $1,580 of office supplies on credit from Custer, Inc. terms n/30.4Issued Check No. 587 to World View for advertising expenseof $940.5Sold merchandise on credit to Paula Kohr, Invoice No. 761, for $8,700 (cost is $7,100).6Returned $95 of office supplies purchased on April 3 to Custer, Inc. Wiset reduces accounts payable by that amount.9Purchased $12,115 of store equipment on credit from Hal's Supply, terms n/30.11Sold merchandise on credit to Nic Nelson, Invoice No. 762, for $13,500 (cost is $6,200).12Issued Check No. 588 to Noth Company in payment of its April 2 purchase less the discount of $290.13(a)Received payment from Page Alistair for the April 3 sale less the discount of $88.13(b)Sold $13,600 of merchandise on credit to Page Alistair (cost is $4,200), Invoice No. 763.14Received payment from Paula Kohr for the April 5 sale less the discount of $174.16(a)Issued Check No. 589for $9,150, payee is Payroll, in payment of sales salaries expense for the first half of the month.16(b)Cash sales for the first half of the month are $55,220 (cost is $42,400). These cash sales are recorded in the cash receipts journal on April 16.17Purchased $13,700 of merchandise on credit from Grant Company, terms 2/10, n/30.18Borrowed $63,000 cash from First State Bank by signing a long-term note payable.20(a)Received payment from Nic Nelson for the April 11 sale less the discount of $270.20(b)Purchased $930 of store supplies on credit from Hal's Supply, terms n/30.23(a)Returned $1,100 of defective merchandise purchased on April 17 to Grant Company. Wiset reduces accounts payable by that amount.23(b)Received payment from Page Alistair for the April 13 sale less the discount of $272.25Purchased $11,340 of merchandise on credit from Noth Company, terms 2/10, n/60.26Issued Check No. 590 to Grant Company in payment of its April 17 invoice less the return and the $252 discount.27(a)Sold $3,000 of merchandise on credit to Paula Kohr, Invoice No. 764 (cost is $2,540).27(b)Sold $6,100 of merchandise on credit to Nic Nelson, Invoice No. 765 (cost is $4,400).30(a)Issued Check No. 591 for $9,150, payee is Payroll, in payment of the sales salaries expense for the last half of the month.30(b)Cash sales for the last half of the month are $79,400 (cost is $67,900). These cash sales are recorded in the cash receipts journal on April 30.

Assume that Wiset Co. uses the perpetual inventory system.

2 & 3.Enter the March 31 balances for Cash ($82,000), Inventory ($153,000), Long-Term Notes Payable ($135,000), and B. Wiset, Capital ($100,000). Post the total amounts from the journal in the following general ledger accounts and in the accounts receivable subsidiary ledger accounts for Paula Kohr, Page Alistair, and Nic Nelson.