Hutchinon hotel recived a shipment of sourenier robs on January 2021 the value of the robes are $13000

Required a) The robes were shipped FOB shipping point, and freight charges came to $240. Prepare the journal entry to record the receipt of goods by Hutchinson Hotel, assuming the payment will be made in February, using the perpetual inventory system. Date Account Title and Explanation Debit Credit 2021 Jan 1 Inventory 13240 Accounts Payable 13240 Purchased inventory b) The robes were the wrong material. After some negotiation, the manager agreed to keep the products with a 16% allownace. Prepare the journal entry on January 20, 2021 to record the purchase allowance. Assume that all robes are still in inventory. Allowances are not granted on freight charges. Date Account Title and Explanation Debit Credit 2021 Jan 20 Accounts Payable X Inventory X