Journalize the following purchases and sales transactions for Manioc Corp. Assume Manioc uses a periodic inventory system. Omit entry explanations. Date Transaction

Apr. 1. Purchased merchandise on account, list price $22,000, trade discount 30%, terms FOB destination, 2/10, n/30.

4. Sold merchandise on account, $8,500, terms n/15.

6. Purchased merchandise on account, $18,000, terms FOB shipping point, 2/10, n/30, with prepaid freight of $140 added to the invoice.

8. Sold merchandise on VISA, $14,500.

8. Returned damaged merchandise, $800, purchased on April 6.

9. Paid for the merchandise purchased on April 1, less discount.

12. Received cash on account from the April 4 sale.

13. Paid for merchandise purchased on April 6, less return and discount.