Hajjar Jewelers uses a perpetual inventory system and had the following purchase transactions. Journalize al 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. Excludo explanations from journal entries Round all numbers to the nearest whole dollar) Jun 20: Purchased inventory of $5,100 on account from Southbound Diamonds, a jewelry importer. Terms were 3/15. n/45. FOB shipping point Date Accounts Debit Credit Jun 20 Jun. 20 Purchased Inventory of $5,100 on account from Southbound Diamonds, a jewelry importer. Terms were 3/15, n/45, FOB shipping point Jun. 20 Paid freight charges, $400. Jul. 4 Returned $900 of inventory to Southbound. Jul. 14 Paid Southbound Diamonds, less return Jul. 16 Purchased inventory of $4,500 on account from Swift Diamonds, a jewelry importer. Terms were 2/10, n/EOM, FOB destination Jul. 18 Received a $800 allowance from Swift Diamonds for damaged but usable goods. Jul. 24 Paid Swift Diamonds, less allowance and discount