Howie Jewelers had the following purchase transactions. Journalize all necessary trans-actions. Explanations are not required.

Jun. 20 Purchased inventory of $5,100 on account from Sanders Diamonds, a jewelry importer. Terms were 2/15, n/45, FOB shipping point.

20 Paid freight charges, $400.

Jul. 4 Returned $600 of inventory to Sanders.

14 Paid Sanders Diamonds, less return.

16 Purchased inventory of $3,500 on account from Southboro Diamonds, a jewelry importer. Terms were 2/10, n/EOM, FOB destination.

18 Received a $300 allowance from Southboro Diamonds for damaged but usable goods.

24 Paid Southboro Diamonds, less allowance and discount.