confused on this question

Consider the following transactions for Xavier Company: - November 13 Xavier Company purchased goods totaling $83,800 with credit terms 3/10, N/30, FOB Shipping Point. - November 17 Xavier Company paid freight bill of $1,000. - November 19 Xavier Company returned $13,800 worth of merchandise. - November 23 Xavier Company paid the bill. Journalize the purchase transactions assuming Xavier Company uses the periodic inventory system