Journalize the following related transactions. (TO USE PERPETUAL METHOD)

a) Purchased mdse on account from Blitzen Co., list price $20,000, trade discount 25%, terms FOB shipping point, 2/10, n/30, with prepaid transportation costs of $650 added to the invoice.

b) Purchased merchandise on account from Cupid Co., $8,000, terms FOB destination, 1/10, n/30.

c) Sold merchandise on account to Donner Co., $9,800, terms 2/10,n/30. The cost of the merchandise sold was $5,800.

d) Returned $2,000 of merchandise purchased from Cupid Co. (b)

e) Paid Blitzen Co. on account for purchase in (a) less discount.

f) Received merchandise returned by Donner Co. from sale in (c),

$1,800. The cost of the merchandise returned was $1,080.

g) Paid Cupid Co. on account for purchase in (b) less return (d) and discount.

h) Received cash on account from Donner Co. for sale in (c) less return (f) and discount.

i) Perpetual inventory records indicate that $85,000 of merchandise should be on hand. The physical inventory indicates that $81,350 of merchandise is on hand.