Journalize each of the following transactions assuming a perpetual inventory system and PST at $8\%$ alo available cash discount is taken only on the sale price before taxes.

Aug. $1$ Purchased $$2,700$ of merchandise for cash.

$2$ Purchased $$7,500$ of merchandise; terms $\frac{3}{10},\frac{n}{30}.$

$5$ Sold merchandise costing $$4,300$ for $$5,900$; terms $\frac{2}{10},\frac{n}{30}.$

$12$ Paid for the merchandise purchased on August $2.$

$15$ collected the amount owing from the customer of August $5.$

$17$ Purchased $$6,700$ of merchandise; terms $\frac{n}{15}.$

$19$ Recorded $$7,700$ of cash sales $($cost of sales $$6,500).$