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Journalize the following transactions filman Jemelers uses a perpetual inventory system and had the following purchase transactions. Journalize all necessary transactions. Explanations are not requirod.

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filman Jemelers uses a perpetual inventory system and had the following purchase transactions. Journalize all necessary transactions. Explanations are not requirod. 1. (Click the ioon to view the transactions.) More info Jun. 20 Purchased inventory of $5,300 on account from Southbound Diamonds, a jewelry importer. Terms were 1/15,n/45, FOB shipping point. Jun. 20 Paid freight charges, $200. Jul. 4 Returned $300 of inventory to Southbound. Jul. 14 Paid Southbound Diamonds, less return. Jul. 16 Purchased inventory of $3,600 on account from Swift Diamonds, a jewelry importer. Terms were 1/10, n/EOM, FOB destination. Jul. 18 Received a $800 allowance from Swift Diamonds for damaged but usable goods. Jul. 24 Paid Swift Diamonds, less allowance and discount

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