journal entries

Jan. 2	Purchased $17,900 of merchandise on account, FOB shipping point, terms 2/15, n/30.
Jan. 5	Paid freight of $450 on the January 2 purchase.
Jan. 6	Returned $2,800 of the merchandise purchased on January 2.
Jan. 13	Sold merchandise on account, $7,400, FOB destination, 1/10, n/30. The cost of goods sold was $5,400.
Jan. 15	Paid freight of $150 for the merchandise sold on January 13.
Jan. 17	Paid for the purchase of January 2 less the return and discount.
Jan. 23	Received payment on account for the sale of January 13 less the discount.