Washington Supply, Inc. purchased merchandise for resale totaling $5,000 from Jefferson Manufacturing, Inc. on October 2, 2019, terms 2/10, net, 30 FOB shipping point, freight prepaid. Freight charges from the common carrier amounted to $200. Washington uses a periodic inventory system and charges all merchandise acquisitions to a "Purchases" account and freight to a "Freight-In" account. Washington uses the net method of recording purchases on account. Jefferson uses the gross method to record credit sales. Download the attached Excel-based working papers to your desktop. After completing your answer to each of the requirements below, save and the upload the file. A. Present in general journal format the entry by Washington to record the purchase of the merchandise. B. Assume that Washington pays the invoice from Jefferson on October 10, 2019. Present in general journal format the entry by Washington to record the payment. C. Present in general journal format the entry(ies) by Jefferson to record the sale. D. Present in general journal format the entry by Jefferson to record the receipt of the payment by Washington