On March 10, Horne Company purchased \(\$ 21,000\) worth of merchandise from James Company, terms \(1 / 10, n / 30\). On March 12, Horne paid \(\$ 300\) freight on the shipment. On March 15, Horne returned \(\$ 300\) of merchandise for credit. Final payment was made to James on March 19. Horne Company uses the periodic inventory system.

Required 

Prepare the journal entries that Horne should make on March 10, March 12, March 15, and March 19.