Journalize the entries to record the transactions of Air Systems Company

The following selected transactions were completed by Air Systems Company during January of the current year. Air Systems Company uses the periodic inventory system. Jan. 2 Purchased exist19, 400 of merchandise on account, FOB shipping point, terms 2/15, n/30. 5 Paid freight of exist150 on the January 2 purchase. 6 Returned exist3, 250 of the merchandise purchased on January 2. 13 Sold merchandise on account, exist48, 600, FOB destination, 1/10, n/30. The cost of goods sold was exist22, 150. 15 Paid freight of exist180 for the merchandise sold on January 13. 17 Paid for the purchase of January 2 less the return and discount. 23 Received payment on account for the sale of January 13 less the discount