Journalize the following transactions that occurred in February 2015 for Gems. No explanations are needed. Identify each accounts payable and accounts receivable with the vendor or customer name.

Feb. 3 Purchased merchandise inventory on account from Smith Wholesalers, $ 8,000. Terms 1/15, n/EOM, FOB shipping point.

4 Paid freight bill of $ 130 on February 3 purchase.

4 Purchased merchandise inventory for cash of $ 2,720.

6 Returned $ 800 of inventory from February 3 purchase.

8 Sold merchandise inventory to Harger Company, $ 9,600, on account. Terms 2/15, n/35. Cost of goods, $ 4,220.

9 Purchased merchandise inventory on account from Taylor Wholesalers, $ 12,800. Terms 2/10, n/30, FOB destination.

10 Made payment to Smith Wholesalers for goods purchased on February 3, less return and discount.

12 Received payment from Harger Company, less discount.

13 After negotiations, received a $ 320 allowance from Taylor Wholesalers.

15 Sold merchandise inventory to Jovan Company, $ 4,000, on account. Terms 1/10, n/EOM. Cost of goods, $ 1,680.

22 Made payment, less allowance, to Taylor Wholesalers for goods purchased on February 9.

23 Jovan Company returned $ 640 of the merchandise sold on February 15. Cost of goods, $ 250.

25 Sold merchandise inventory to Stubbs for $ 1,760 on account that cost $ 640. Terms of 2/10, n/30 were offered, FOB shipping point. As a courtesy to Stubbs, $ 75 of freight was added to the invoice for which cash was paid by Gems.

26 After negotiations, granted a $ 160 allowance to Stubbs for merchandise purchased on February 25.

27 Received payment from Stubbs, less allowance and discount.

28 Received payment from Jovan Company, less return.