Assume the following account balances at January 1, 20X1, for GeekAuto Supplies, Incorporated: Accounts Payable (control account) Accounts Payable-Evans Enterprises Accounts Payable-Southland Distributors Accounts Payable-Torres Company DATE January 8, 20X1 January 10, 20X1 $ 12,000 3,400 4,900 3,700 GENERAL JOURNAL DESCRIPTION Accounts Payable or Southland Distributors Cash Made partial payment on account, Check 1240 Accounts Payable or Evans Enterprises Purchases Returns and Allowances Received Credit Memorandum 123 as allowance for discolored merchandise ​