Journalize the following transactions for a perpetual company:

1. Issued credit memo no. 2, $43, to Lenny Co. An allowance was granted and the customer kept the merchandise. The sale was on account.

2. Cash sales, $183, with a cost of $50.

3. Received check from Dolly Co., $45, less 2% discount.

4. Bought merchandise on account from Joseph Co., $31, invoice no.20; terms 3/10, n/30.

5. Cash purchase of merchandise, $16.

6. Issued debit memo to Joseph Co., $9, for merchandise returned from invoice no. 20.