E5-20 (similar to) Haynes Jewelers uses a perpetual inventory system and had the following purchase transactions. Journalize all necessary transactions. Explanations are not required. (Click the icon to view the transactions.) Journalize all necessary transactions in the order they are presented in the transaction list. (Record debits first, then credits. Exclude explanations from journal entries. Round all numbers to the nearest whole de Jun. 20: Purchased inventory of $5,800 on account from Southboro Diamonds, a jewelry importer. Terms were 2/15, n/45, FOB shipping point. Date Accounts Debit Credit i More Info Jun. 20 Jun. Jul 20 Purchased inventory of $5,800 on account from Southboro Diamonds, a jewelry importer. Terms were 2/15, n/45, FOB shipping point. 20 Paid freight charges, $300. 4 Returned $600 of inventory to Southboro. 14 Paid Southboro Diamonds, less return. 16 Purchased inventory of $4,500 on account from Swift Diamonds, a jewelry importer. Terms were 2/10, n/EOM, FOB destination. 18 Received a $900 allowance from Swift for damaged but usable goods. 24 Paid Swift Diamonds, less allowance and discount. Print Done