The following were selected from among the transactions completed by Essex Company during March of the current year:
Mar. 2. Sold merchandise on account to Parsley Co., $32,000, terms 1/10, n/30. The cost of the merchandise sold was $18,500.
8. Sold merchandise on account to Tabor Co., $24,000, terms 2/10, n/30. The cost of the merchandise sold was $14,400.
11. Received payment on account for the sale of March 2 less the discount.
20. Received payment on account for the sale of March 8.

Journalize the March transactions using the gross method of recording sales discounts.