Haynes Jewelers uses a perpetual inventory system and had the following purchase transactions. Journalize all 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. Exclude explanations from journal entries. Round all numbers to the nearest whole dollar.) Jun. 20: Purchased inventory of $5,800 on account from Southbound Diamonds, a jewelry importer. Terms were 1/15, n/45, FOB shipping point. Date Accounts Debit Credit Jun. 20 Jun. 20: Paid freight charges, $500. Date Accounts Debit Credit Jun. 20 Jul. 4: Returned $900 of inventory to Southbound. Date Accounts Debit Credit Jul. 4 Jul. 14: Paid Southbound Diamonds, less return. Date Accounts Debit Credit Jul. 14 Jul. 16: Purchased inventory of $3,800 on account from Suarez Diamonds, a jewelry importer. Terms were 1/10, n/EOM, FOB destination. Date Accounts Debit Credit Jul. 16 Jul. 18: Received a $300 allowance from Suarez for damaged but usable goods. Date Accounts Debit Credit Jul. 18 Jul. 24: Paid Suarez Diamonds, less allowance and discount. Date Accounts Debit Credit Jul. 24