Apr 2 Purchased merchandise inventory on credit terms of 3/10, n/60 from Viking Co., $2,700. 5 Issued check no. 820 to purchase equipment for cash, $3,900.
11 Purchased merchandise inventory for cash, $300, issuing check no. 821.
12 Issued check no. 822 to pay Viking Co. net amount owed from Apr. 2.
19 Purchased office supplies on account from Danvers Supplies, $550. Terms were n/EOM.
24 Purchased merchandise inventory on credit terms of net 30 from Warren Sales, $1 ,700.
28 Issued check no. 823 to pay for insurance coverage, debiting Prepaid Insurance for $1 ,500.
29 Issued check no. 824 to pay rent for the month, $1 ,450.

Required:
a. Prepare headings for a purchases journal.
b. Journalize the transactions that should be recorded in the purchases journal.