Prepare journal entries to record the following transactions of Baird Variety Store.

Jan. 3 Purchased merchandise from West Company subject to the following terms: \(\$ 500\) invoice price, \(2 / 15, \mathrm{n} / 60\), FOB factory.

5 Paid McLean Trucking \(\$ 45\) for shipping charges on purchase of January 3 .

Jan. 7 Returned to West Company unacceptable merchandise with list price of \(\$ 100\).
17 Sent West Company a check to pay for January 3 purchase net of discount and return.
18 Purchased merchandise from North Company subject to the following terms: \(\$ 800\) list price, \(2 / 10, n / 30\), FOB North Company factory. The invoice showed that North Company had paid a trucking company \(\$ 60\) to ship the merchandise to Baird.
22 After advising North Company that some merchandise was damaged, received a credit memorandum granting Baird a \(\$ 200\) allowance on the January 18 purchase.
28 Paid North Company for the January 18 purchase, net of the allowance, and the shipping charges prepaid by North.