Edwardo Auto Parts Company and Spoon Company engaged in the following transactions with each other during August 2015:

Aug 15 Edwardo Auto Parts Company purchased merchandise on account with a list price of $180,000 from Spoon Company. Trade discounts of 20% and 10% were allowed. Terms 2/10, n/30, FOB destination, freight prepaid. Cost of merchandise is 115,000.

16 The seller paid freight changes, $2,400.

17 The seller granted an allowance of $4,512 against the amount due because the goods were damaged in transit.

25 The buyer paid the amount due on the last day of the discount period.

Required: Record all of the journal entries required on the books of the buyer.