On April 30, Boozer Jewelers purchased inventory of \($6,000\) on account from Van Dyke Diamonds, a jewelry importer. Terms were 3/15, net 45. The same day Boozer paid freight charges of \($300.\) On receiving the goods, Boozer checked the order and found \($1,000\) of unsuitable mer- chandise. Boozer returned the unsuitable merchandise to Van Dyke on May 4. Then, on May 14, Boozer paid Van Dyke.

Requirements 

Record the indicated transactions in the journal of Boozer Jewelers. Explanations are not required.