On April 30 Corwin Jewelers purchased inventory of \(\$ 5,300\) on account from \(\mathrm{La}\) Roche Fine Gems, a wholesale jewelry supplier. Terms were \(3 / 15\) net 45 . On receiving the goods, Corwin checked the order and found \(\$ 800\) of items that were not ordered. Therefore, Corwin returned this amount of merchandise to the supplier on May 4.

To pay the remaining amount owed, Corwin had to borrow from the bank because of a temporary cash shortage. On May 14 Corwin signed a short-term note payable to the bank and

immediately paid the borrowed funds to La Roche. On May 31 Corwin paid the bank the net amount of the invoice, which Corwin had borrowed, plus \(\$ 30\) interest.
\section*{Required}
Record the indicated transactions in the journal of Corwin Jewelers. Explanations are not required.