Trimble Company began business on July 1. They use the perpetual inventory method. The following transactions involving purchases, sales, cash disbursements, and cash receipts occurred during July.

Required:

Use the purchases journal, sales journal, cash disbursements journal, cash receipts journal, and the general journal provided to record these transactions.

July	1	Purchased $25,000 of merchandise inventory on credit from the Fort City Company, terms 2/10, n/30. Invoice dated June 28.
	2	Sold merchandise for $6,700 on credit to Three Rivers Co., terms 2/10, n/30. Invoice no. 1455, Cost of merchandise sold is $3,600.
	2	Sold merchandise for $6,700 on credit to Milwaukee Co., terms 2/10, n/30. Invoice no. 1456, Cost of merchandise sold is $1,800.
	3	Returned merchandise costing $1,000 to Fort City Company from the July 1 purchase.
	5	Purchased $12,000 of merchandise inventory on credit from the Phoenix Company, terms 2/10, n/30. Invoice dated July 2.
	7	Sold merchandise for $590 for cash to the Madison Co. Invoice no. 1457. Cost of the merchandise sold is $300.
	8	Purchased $3,000 of office supplies for cash from Gleason Co. Check no. 1267.
	10	Borrowed $10,000 from Lake City Bank on a long-term note payable.
	11	Purchased $36,000 of office equipment on credit from Office Minder, terms n/60. Invoice dated July 3.
	12	Received the amount due from the Milwaukee Co. from the sale on July 2.
	15	Sold merchandise for $7,200 on credit to the Pare Co., terms 2/10, n/30. Invoice no. 1458. Cost of the merchandise sold is $4,000.
	16	Received the amount due from the Three Rivers Co. from the sale on July 2.
	17	Accepted merchandise returned by Pare Co. from the July 15 sale. Issued a credit memorandum for $1,500. Cost of goods returned is $835.
	18	Paid the amount due for the merchandise purchased from Fort City Company. Check no. 1268.
	24	Purchased $14,500 of merchandise inventory for cash from the Shilling Co. Check no. 1269.
	28	Sold merchandise on credit for $950 to the Manitowok Co., terms 2/10, n/30. Invoice no. 1459. Cost of the merchandise sold is $500.