Consider the following transactions for Baltic Drug Store:

February $2$ Baltic buys $$23,100$ worth of inventory on account with credit terms of $\frac{2}{15},\frac{n}{60},$ FOB shipping point.

February $4$ Baltic pays a $$75$ freight charge.

February $9$ Baltic returns $$6,700$ of the merchandise due to damage during shipment.

February $14$ Baltic pays the amount due, less return and discount.

Required

Requirement $1.$ Journalize the purchase transactions. Explanations are not required. $($Assume the company uses a perpetual inventory system. Record debits first, then credits. Exclude explanations from journal entries.$)$

Feb. $2$: Baltic buys $$23,100$ worth of inventory on account with credit terms of $\frac{2}{15},\frac{n}{60},$ FOB shipping point.

Prepare the entry to journalize the purchase.

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$February $2],[,,,],[,,,],[,,,]]$

Required

Journalize the purchase transactions. Explanations are not required.

In the final analysis, how much did the inventory cost Baltic Drug Store?