Gomez Company uses a sales journal, purchases journal, cash receipts journal, cash payments journal, and general journal. Prepare a purchases journal like the one in Exhibit 7.9. Journalize the following transactions that should be recorded in the purchases journal.

July 1. Purchased $14,500 of merchandise on credit from Hector Co., terms n/15.
4. Sold merchandise costing $320 to C. Paul for $430 cash.
8. Purchased $420 of office supplies from Zhang Co. on credit, terms n/30.
15. Paid Hector $14,500 cash for the merchandise purchased on July 1.
21. Purchased $885 of store supplies on credit from Staples, terms n/30.
22. Sold merchandise costing $2,000 to MicroTran for $2,500 on credit, terms n/30.
23. Purchased office supplies from Depot for $305 cash.
25. Purchased $3,000 of merchandise on credit from Alfredo Co., terms n/30.
27. Paid employee salaries of $1,650 in cash.

Data From Exhibit 7.9

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plumn. EXHIBIT 7.9 Purchases Journal with Purchases Journal Page 1 Posting Date of Accounts Inventory Office Other Date Account Invoice Terms PR Payable Cr. Dr. Supplies Dr. Accounts Dr. Individual amounts in the Other Accounts Dr. column and the Feb. 3 Horning Supply Co. 2/3 n/30 350 275 75 Accounts Payable Cr. column are posted immediately. 200 5 Ace Mfg. Co. 13 Wynet & Co. 20 Smite Co. 2/5 2/10, n/30 200 2/13 2/10, n/30 150 150 2/20 2/10, n/30 300 300 25 Ace Mfg. Co. 28 Store Supplies/ITT Co. 28 Totals 2/25 2/10, n/30 100 100 2/28 n/30 125// 225 125 25 -75 Column totals, except for the Other Accounts Dr. column, are 1,325 1,150- 100 75 posted at the end of the period. (201) (119) (124) (X) Accounts Payable Ledger General Ledger Company Name Ace Mfg. Company Inventory No. 119 Date PR Debit Credit Balance Date PR Debit Credit Balance Feb. 1 bal. 28 S3 Feb. 5 P1 200 200 15,700 25 P1 100 300 1,500 14,200 28 R2 12,550 1,650 Company Name Horning Supply Company 28 P1 1,150 2,800 Date PR Debit Feb. 3 P1 Credit Balance 350 350 Office Supplles No. 124 Date PR Feb. 28 P1 Company Name ITT Company Debit Credit Balance PR Debit 100 100 Date Feb. 28 P1 Credit Balance 225 225 Store Supplies No. 125 Company Name Smite Company PR Debit Credit Date Feb. 28 P1 Balance Date Feb. 20 P1 PR Debit Credit Balance 75 75 300 300 Company Name wynet and Company No. 201 Balance Accounts Payable Date PR Debit Credit Balance Date PR Debit Credit Feb. 13 P1 150 150 Feb. 28 P1 1,325 1,325