using T accounts for cash, Accounts Payable, Purchases, Purchases Returns and Allowances, Purchases Discounts, and Freight-in, enter the following purchase transactions. Identify each transaction with its corresponding letter. 1. Purchase of merchandise with cash. Post the transactions in the given order.

a. Merchandise is purchased for cash, $1,800. b. Merchandise listed at $3,500, less a trade discount of 15%, is purchased for cash.