7) Tahoe Ski Company uses the perpetual inventory system and the gross method of accounting for purchases. The company had the following transactions during January:

January 6: Purchased $4,000 of inventory. The seller's credit terms are 2/10, n/30.

January 8: Returned $200 worth of defective units and received full credit. January 15: Paid the amount due, less the returned items.

Prepare journal entries to record each of the preceding transactions.