Please record transactions below to a cash payments journal (column including cheque number, account debited, sundry debit, accounts payable debit, inventory debit, inventory credit, and cash credit):
March 6, Owner made a cash investment into the company $26,000
March 7, Purchased merchandise on account from Racks Co., invoice No. 743. Terms 2/10, n/30, $700.
March 8, Paid this months' rent, $920 to the landlord Shifty Rentals Inc., cheque 202
March 9, Sold $2,500 of merchandise on account to NAME_1, sales invoice No. 1, terms 1/10, n/30. Cost of goods sold $1,400
March 10, Sold $1,200 of merchandise on account to NAME_2, sales invoice No. 2, terms 1/10, n/30. Cost of Goods Sold $550.
March 13, Issued debit memorandum No. 101 to Racks Co. for damaged goods re: invoice No. 743, $ 300.
March 14, Bought supplies on account from Staples for $100, Invoice # 325, term n/30.
March 15, Paid salaries, $700, cheque 203
March 17, Sent cheque No. 204 to Racks Co. for invoice No. 743 less the damaged goods returned earlier in the month and less any applicable early payment discount. 
March 20, Received cash from NAME_1 in payment for transaction earlier this month less any applicable early payment discount. 
March 22, Issued credit memo No. 1 to NAME_2 for $100 for merchandise returned from Mar 5 sale on account. Cost of goods returned $25.
March 29, Sold $500 merchandise for cash to Jones Co., sales invoice No. 3. Cost of goods sold $250.