Using page $3$ of a general journal and the following general ledger accounts and accounts payable ledger accounts.

$\backslash$table$[[$March Transactions:$],[$Mar$.,5,\{$

$\backslash$table$[[$Returned merchandise to Tower Industries, $$500.],[$Returned merchandise to A & D Arms, $$600.],[$Returned merchandise to Mighty Mansion, $$325.]]\}],[11],[23],[$General Ledger$],[$Account No$.,$Account,Balance Mar. $1,20--],[202,$Accounts Payable,$$7,950$