The Williams Company sells a product called Mix-Right for $15 each and uses a perpetual inventory system to account for its merchandise. The beginning balance of Mix-Rights and transactions during October 2017 were as follows:

Oct	1	Balance: 94 units costing $5 each.
	3	Purchased 109 units from Arnold Brothers costing $7.50 each
	4	Returned 29 of the units purchased on October 3.
	9	Sold 84 units to Kitchen Club, invoice #210.
	15	Purchased 209 units from Arnold Brothers costing $8.20 each.
	18	Sold 168 units to Thorhild Co-op, invoice #211.
	19	Paid for the October 3 purchase; cheque #101.
	23	Paid for the October 15 purchase, cheque #102.
	24	Sold 59 units to Boyle Grocery, invoice #212.
	31	Purchased 84 units from Arnold Brothers costing $8.00 each.

Required: Journalize the October transactions in the sales, purchases, and cash disbursements journals. Assume all sales and purchases are on credit; terms 2/10, n/30. Under the assumption that the company keeps its records on a weighted average basis, enter the beginning balances and post each transaction on an inventory subledger record. Posting to other subledgers is not required. (Enter the transactions in the order provided in the question. If no entry is required for a transaction/event, select "No journal entry required" in the first account field of the journal entry worksheet. Round final answers to 2 decimal places.)

WILLIAMS COMPANY Sales Journa COGS Dr. A/R Dr. Merchandise Sales Cr.Inventory C Date (2017) Account Debited Invoice A Inventory Cr