Prepare general journal entries to record the following transactions of Schafer Merchandising:

Oct. 1 Purchased merchandise on credit, terms \(2 / 10, \mathrm{n} / 30, \$ 7,200\).

2 Sold merchandise for cash, \(\$ 750\).

7 Purchased merchandise on credit, terms \(2 / 10, \mathrm{n} / 30, \$ 5,250\), FOB the seller's factory.

Oct. 7 Paid \(\$ 225\) cash for freight charges on the merchandise shipment of the previous transaction.
8 Purchased delivery equipment on credit, \(\$ 12,000\).
12 Sold merchandise on credit, terms \(2 / 15,1 / 30, \mathrm{n} / 60\), \(\$ 3,000\).
13 Received a \(\$ 750\) credit memorandum for merchandise purchased on October 7 and returned for credit.
13 Purchased office supplies on credit, \(\$ 240, n / 30\).
15 Sold merchandise on credit, terms \(2 / 10,1 / 30, \mathrm{n} / 60, \$ 2,100\).
15 Paid for the merchandise purchased on October 7, less the return and the discount.
16 Received a credit memorandum for unsatisfactory office supplies purchased on October 13 and returned, \(\$ 60\).
19 Issued a \(\$ 210\) credit memorandum to the customer who purchased merchandise on October 15 and returned a portion for credit.
25 Received payment for the merchandise sold on October 15, less the return and applicable discount.
27 The customer of October 12 paid for the purchase of that date, less the applicable discount.
31 Paid for the merchandise purchased on October 1.