Journalize the following transactions for the buyer, Barnes Company, using the gross method to account for purchase discounts. Assume a perpetual inventory system. November 8 November 14 Purchased merchandise from Evans Company on account, $15,000, terms 1/10, n/30. The goods are shipped FOB shipping point, freight prepaid by seller, $130. Returned to Evans Company merchandise previously purchased on account, $2,600. November 18 Paid the amount due to Evans Company. Date Account Title Debit Credit