Jaleh Mehr is the owner of the retail store $151$ Jeans. She purchases jeans from a number of manufacturers to bring great style and fit to her customers. Prepare journal entries for March $2023$ to record the following transactions. Assume a perpetual inventory system.

Mar. $2$ Purchased jeans from Paige Denim under the following terms: $$4,600$ invoice price, $\frac{3}{15},\frac{n}{60},$ F$0$B shipping point.

$3$ Paid $$390$ for shipping charges on the purchase of March $2.$

$4$ Returned to Paige Denim unacceptable merchandise that had an invoice price of $$500.$

$17$ Sent a cheque to Paige Denim for the March $2$ purchase, net of the returned merchandise and applicable discount.

$18$ Purchased jeans from J Brand under the following terms: $$10,400$ invoice price, $3/10,$ n$/30,$ FOB destination.

$21$ After brief negotiations, received from J Brand a $$2,500$ allowance on the purchase of March $18.$

$28$ Sent a cheque to J Brand paying for the March $18$ purchase, net of the discount and the allowance.