Enter the following cash payments transactions in a general journal:
Sept. 5 Issued Check No. 318 to Clinton Corp. for merchandise purchased August 28, $6,000, terms 2/10, n/30. Payment is made within the discount period.
12 Issued Check No. 319 to Mitchell Company for merchandise purchased September 2, $7,500, terms 1/10, n/30. A credit memo had been received on September 8 from Mitchell Company for merchandise returned, $500. Payment is made within the discount period after deduction for the return dated September 8.
19 Issued Check No. 320 to Expert Systems for merchandise purchased August 20, $4,100, terms n/30.
27 Issued Check No. 321 to Graphic Data for merchandise purchased September 17, $9,000, terms 2/10, n/30. Payment is made within the discount period.