The following were among this year’s transactions of Moore Appliances, which uses a periodic inventory system.

Jan. 15 Bought merchandise on account from Joyce Wholesalers, $ 4,560; terms 3/10, n/30.

21 Paid Joyce Wholesalers for the invoice of January 15.

Feb. 25 Bought merchandise on account from Miguel Company, $ 3,745; terms net 30 days.

Mar. 27 Gave a 60-day, 6 percent note, dated March 27, for $ 3,745 to Miguel Company to apply on account.

May 26 Paid Miguel Company the amount owed on the note of March 27.

June 18 Borrowed $ 9,000 from Trident Bank, giving a 90-day, 5.5 percent note, dated June 18, for that amount (received full face value).

Sept. 16 Paid Trident Bank the amount due on the note of June 18.

Required

Record these transactions in a general journal (page 36).