Grey uses a perpetual inventory system.

$$ On April $5$th$,$ Grey purchased merchandise on account to sell from Never Company for $$25,000.$

The terms were $2/10$ net $30.$

$$ On April $8$th$,$ they returned damaged merchandise in the amount of $$3,000$ and were granted

credit for the return.

$$ On April $12$th$,$ they paid the Never Company in full

$9.$ Show the journal entry for the merchandise purchase

$8$

$8$

$10.$ Show the journal entry for the merchandise return

$11.$ Show the journal entry for the payment for the merchandise

$12.$ If the original purchase shipping terms were FOB Destination, does Grey pay for the shipping?

Explain your answer.