Mercer Company uses the following journals. 1. Sales journal. 2. Single-column purchases journal. 3. Cash receipts journal. 4. Cash payments journal. 5. General journal. 9 Sold merchandise on account to Linton Corp. $5,200, invoice no. 372 , terms 1/10,n/30. 11 Purchased merchandise on account from Cora C0, $3,570. 13 Paid in full Gallagher Co. on account less a 2% discount. 13 Madecasi sates for the week to talling $5,890. 15 Received payment from Linton Corp. for invoice no. 372. 15 Pald semt-monthly salarics of $14,100 to employees. 17 Received payment from Wheeler for invoice no. 371. 17 Sold merchandise on account to Delaney Co. $2,710, invoice no. 373, terms 1/10,n/30. 19 Purchased equipment on account from Dozier Corp. $5,840. 20 Cash sales for the week totaled $2.980 20 Paid in full Phegley Co. on account less a 2% discount. 23 Purchased merchandise on account from Gallagher Co \$7,340. 24 Purchased merchandise on account from Atchison Corp. $5,170. 27 Made cash sales for the week totaling $4,010. 30 Received payment from Delaney Co, for invoice no. 373. 31 Paid semi-monthly salaries of $12,190 to employees. 31 Sold merchandise on account to Wheeler $9870 invoice no. 374 , terms 1/10,n/30. \begin{tabular}{|c|c|c|c|c|c|} \hline & & & \begin{tabular}{c} Cash Payments \\ Journal \end{tabular} & & \\ \hline Date & Account Debited & Ref. & Other Accounts Dr. & Accounts Payable Dr. & Invel \\ \hline * & & 126 & I & & \\ \hline & ; & & & & \\ \hline & ; & 726 & & & \\ \hline 0) & & & & & \\ \hline : & A & 726 & & & \\ \hline & & & (X) & (201) & \\ \hline \end{tabular} (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries) Presented below are selected accounts from the chart of accounts of Crane Company. The cost of all merchandise sold was 60% of the sales price. During January. Crane completed the following transactions. Jan. Purchased merchandise on account from Gallagher Co.$10,400. 3 4 Purchased supplies for cash $90. 4 Sold merchandise on account to Wheeler $6,660, invoice no. 371, terms 1/10,n/30. 5 Returned $400 worth of damaged goods purchased on account from Gallagher Co, on January 3. 6. Madecash sales for the week totaling $3,850. B Purchased merchandise on account from Phegley Co, $5,400. Cash Receipts Journal Date Account Credited Ref. Cash Dr. Sales Discounts Dr. Using the selected accounts provided: Record and post the January transactions in the appropriate journal noted. Foot and cross-foot all special journals. (Record entries in the order displayed in the problem statement.) Mercer Company uses the following journals. 1. Sales journal. 2. Single-column purchases journal. 3. Cash receipts journal. 4. Cash payments journal. 5. General journal. 9 Sold merchandise on account to Linton Corp. $5,200, invoice no. 372 , terms 1/10,n/30. 11 Purchased merchandise on account from Cora C0, $3,570. 13 Paid in full Gallagher Co. on account less a 2% discount. 13 Madecasi sates for the week to talling $5,890. 15 Received payment from Linton Corp. for invoice no. 372. 15 Pald semt-monthly salarics of $14,100 to employees. 17 Received payment from Wheeler for invoice no. 371. 17 Sold merchandise on account to Delaney Co. $2,710, invoice no. 373, terms 1/10,n/30. 19 Purchased equipment on account from Dozier Corp. $5,840. 20 Cash sales for the week totaled $2.980 20 Paid in full Phegley Co. on account less a 2% discount. 23 Purchased merchandise on account from Gallagher Co \$7,340. 24 Purchased merchandise on account from Atchison Corp. $5,170. 27 Made cash sales for the week totaling $4,010. 30 Received payment from Delaney Co, for invoice no. 373. 31 Paid semi-monthly salaries of $12,190 to employees. 31 Sold merchandise on account to Wheeler $9870 invoice no. 374 , terms 1/10,n/30. \begin{tabular}{|c|c|c|c|c|c|} \hline & & & \begin{tabular}{c} Cash Payments \\ Journal \end{tabular} & & \\ \hline Date & Account Debited & Ref. & Other Accounts Dr. & Accounts Payable Dr. & Invel \\ \hline * & & 126 & I & & \\ \hline & ; & & & & \\ \hline & ; & 726 & & & \\ \hline 0) & & & & & \\ \hline : & A & 726 & & & \\ \hline & & & (X) & (201) & \\ \hline \end{tabular} (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries) Presented below are selected accounts from the chart of accounts of Crane Company. The cost of all merchandise sold was 60% of the sales price. During January. Crane completed the following transactions. Jan. Purchased merchandise on account from Gallagher Co.$10,400. 3 4 Purchased supplies for cash $90. 4 Sold merchandise on account to Wheeler $6,660, invoice no. 371, terms 1/10,n/30. 5 Returned $400 worth of damaged goods purchased on account from Gallagher Co, on January 3. 6. Madecash sales for the week totaling $3,850. B Purchased merchandise on account from Phegley Co, $5,400. Cash Receipts Journal Date Account Credited Ref. Cash Dr. Sales Discounts Dr. Using the selected accounts provided: Record and post the January transactions in the appropriate journal noted. Foot and cross-foot all special journals. (Record entries in the order displayed in the problem statement.)