Selected accounts from the chart of accounts of Martin Ltd. are shown below:

101 Cash

112 Accounts receivable

126 Supplies

157 Equipment

201 Accounts payable

401 Sales

412 Sales returns and allowances

510 Purchases

512 Purchase returns and allowances

729 Salaries expense

During February, Martin completed the following transactions:

Feb. 3 Purchased merchandise on account from Zears Co., $4,200.

4 Purchased supplies on account from Green Deer Inc., $290.

4 Sold merchandise on account to Gilles Co., $5,220, invoice no. 371.

5 Issued a debit memorandum to Zears Co. and returned $450 worth of goods.

6 Made cash sales for the week totaling $1,950.

8 Purchased merchandise on account from Fell Electronics, $7,200.

9 Sold merchandise on account to Earlton Corp., $2,050, invoice no. 372.

11 Purchased merchandise on account from Thomas Co., $9,100.

13 Paid Zears Co. account in full.

13 Made cash sales for the week totaling $3,850.

15 Received payment from Earlton Corp. for invoice no. 372.

15 Paid semi-monthly salaries of $14,100 to employees.

17 Received payment from Gilles Co. for invoice no. 371.

17 Sold merchandise on account to Lumber Co., $1,800, invoice no. 373.

19 Purchased equipment on account from Brown Corp., $16,400.

20 Cash sales for the week totalled $4,900.

20 Paid Fell Electronics account in full.

23 Purchased merchandise on account from Zears Co., $4,800.

24 Purchased merchandise on account from Lewis Co., $5,130.

27 Made cash sales for the week totaling $4,560.

28 Received payment from Lumber Co. for invoice no. 373.

28 Paid semi-monthly salaries of $14,900 to employees.

28 Sold merchandise on account to Gilles Co., $9,810, invoice no. 374.

Martin Ltd. uses a sales journal, purchases journal, cash receipts journal, cash payments journal, and general journal. Martin uses a periodic inventory system.

Instructions

(a) Record the February transactions in the appropriate journal.

(b) Foot and cross-foot all special journals.

(c) Show how postings would be made by placing ledger account numbers and check marks as needed in the journals. (Actual posting to ledger accounts is not required