Atkinson Building Supplies had the following transactions during August. Atkinson uses a perpetual inventory system. Using the accounts listed below and the journal paper provided, journalize the transactions in proper form. Indicate no entry if appropriate. Omit explanations.

Aug. 6 Stockholders invested $15,000 cash in the business in exchange for 1,000 shares of $10 par value common stock.

Aug. 8 Purchased merchandise on credit from Mitchell Company, terms n/30, FOB shipping point, $3,600.

Aug. 9 Received utility bill for $200 to be paid at a later date.

Aug. 10 Returned damaged merchandise received from Mitchell Company on August 8 for credit, $400.

Aug. 12 Paid the balance due on the equipment purchased on August 4.

Aug. 14 Paid in full the amount due to Mitchell Company for the purchase of August 8.

Aug. 15 Sold merchandise on credit to Benner Corporation, terms 2/10, n/30, $2,400 (cost of $940)