Harris jewelers uses perpetual inventory system and had the following purchase transactions. Journalize all the necessary transactions. Explanation not required. Journalize all necessary transactions in the order they are presented in transactions list. Round off to the nearest whole dollar.

Jun. 20 Purchased inventory of $5,600 on account from Slater Diamonds, a jewelry importer. Terms were 3/15, n/45, FOB shipping point. 20 Paid freight charges, $100. 4 Returned $700 of inventory to Slater. 14 Paid Slater Diamonds, less return 16 Purchased inventory of $4,400 on account from Sugarman Diamonds, Jul. a jewelry importer. Terms were 1/10, n/EOM, FOB destination. 18 Received a $500 allowance from Sugarman for damaged but usable goods 24 Paid Sugarman Diamonds, less allowance and discount