The following selected transactions were completed by Niles Co. during March, 2020.

1. Purchased merchandise from Haas Co., $46,350, terms FOB shipping point, 2/10, n/eom. Prepaid freight of $850 was added to the invoice.

5. Purchased merchandise from Whitman Co., $19,795, terms FOB destination, n/30.

10. Paid Haas Co. for invoice of March 1.

13. Purchased merchandise from Jost Co., $25,550, terms FOB destination, 2/10, n/30.

18. Purchased merchandise from Fairhurst Company, $18,560, terms FOB shipping point, n/eom.

18. Paid freight of $160 on March 18 purchase from Fairhurst Company.

19. Purchased merchandise from Bickle Co., $8,500, terms FOB destination, 2/10, n/30.

29. Paid Bickle Co. for invoice of March 19.

31. Paid Fairhurst Company for invoice of March 18.

31. Paid Whitman Co. for invoice of March 5.

Requirement:

Journalize the entries to record the transactions of Niles Co. for March using the below form.