Bluestem Company purchases various types of beach toys for sale to consumers. Listed below are the transactions for the month of May. Bluestem uses a perpetual inventory system.

May 1 Purchased 18 water tubes for $ 250 each terms n/30 FOB destination.

8 Returned 2 tubes purchased on June 1 due to defects. Received a full refund for the defective tubes.

10 Freight charges of $ 85 for the June 1 transaction are paid by the responsible party.

11 Made a complaint about competitive pricing. Received a $ 200 credit for the water tubes purchased on June 1.

15 Purchased 92 water tubes for $ 225 each terms 2/10 n/30.

18 Made payment for the amount owing for the June 1 transaction.

20 Made payment for the amount owing for the June 15 transaction.

Journalize the transactions for Bluestem Hardware, using the perpetual inventory system.