Enter the following transactions on Journal page 42 Dec. 18 - Paid $15,600 to Sporting Equipment on account. Dec. 19 - Sold merchandise on account to Jen's Sport Gear Co., terms 1/10, n/45, FOB shipping point, $50,000. The cost of the merchandise sold was $32,500. Dec. 20 - For the convenience of Jen's Sport Gear Co., paid freight of $1,900 on December 19 sale and added to account. Dec. 22 - Purchased merchandise on account from Classic Sports, terms 2/10, n/30, FOB destination, $28,000. Dec. 24 - Returned $6,000 of damaged merchandise purchased on December 22, receiving credit from the seller. Dec. 26 - Refunded cash on sales made for cash of $2,500. The cost of the merchandise returned was $1,625. Dec. 28 - Received cash from sale on December 19, plus freight paid on December 20. Dec. 29 - Paid for purchase on December 22, less return on December 24 and less the discount. Dec. 31 - Paid wages of $15,000. Dec. 31 - Andrew withdrew $3,000 cash for personal use