5) (6 points) Journalize the following purchase transactions for Main Street Office Supplies using the periodic inventory system and then using the same information, journalize the purchase transactions using the perpetual inventory system. Explanations are not required.

May 12	Main Street buys $167,500 worth of merchandise inventory on account with credit terms of 2/10, n/30.
May 16	Main Street returns $18,600 of the merchandise to the vendor due to damage during shipment.
May 21	Main Street pays the amount due.