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14. Below is a list of transactions for the month of December 19xx Dec. 1 Purchased merchandise on credit from Bickford Company, terms 2/10, n/30, FOB destination, $14,800 2 Sold merchandise on credit to D, Loo, terms 1/10, n/30, FOB shipping point, $2,000. 3 Sold merchandise for cash, $1,400 5 Purchased and received merchandise on credit from Parillo Company, terms 2/10, n/30, FOB shipping point, $8.400. 6 Received freight bill from fiunyon Freight for shipment received on Decembers, $1.140. 8 Sold merchandise on credit to T. Mitchell, terms 1/10, n/30, FOB destination, $7,600 9 Purchased merchandise from Bickford Company, terms 2/10 n/30 FOB shipping point, SS300, ?ncluding freight costs of $300 10 Received freight bill from Kunyoit Freight for sales to T. Mitchell on December 8, $582 11 Paid Bickford Company for purchase of December 1. 12 Received payment in full for D. Loo's purchase on December 2 15 Paid Parillo Company half the amount owed on the December S purchase. 16 Returned faulty merchandise worth $600 to Bickford Company for credit against purchase of December 9 17 Purchased office supplies from Zucker Company, terms n/10, $956. 18 Received payment from T, Mitchell for half of the purchase on December 8 19 Paid Bickford Company in full for the amount owed on the purchase of December 9 less the return on December 16. 19 Sold merchandise to R. Godfrey on credit, terms 2/10, n/30, FOB shipping point, $1.560 20 Returned for credit several items of office supplies purchased on December 17,256 23 24 Issued a credit to R. Godfrey for returned merchandise, $360 Paid for purchase of December 17 less return on December 20. 27 Paid freight company for freight charges for December 6 and 10 28 Received payment of amount owed by R. Godfrey from purchase of December 19 less credit of December 23. Paid Parillo Company for balance of December 5 purchase. Sold merchandise for cash, $ 1,946 29 31 1. Prepare general journal entries to record the transactions, assuming that the periodic inventory system is used and that purchases are recorded initially at their gross purchase price