On May 12, Digital Distributors received three shipments of merchandise. The first was shipped F.O.B. shipping point, had a total invoice price of $150,000, and was delivered by a trucking company that collected an additional $12,000 for transportation charges from Digital Distributors. The second was shipped F.O.B. shipping point and had a total invoice price of $89,000, including transportation charges of $6,200 that were prepaid by the seller. The third shipment was shipped F.O.B. destination and had an invoice price of $22,000, excluding transportation charges of $1,200 paid by the seller. Digital uses a perpetual inventory system.

Required:

Prepare journal entries to record these purchases.