Journalize the following transactions for the buyer, Cook Company, using the net method to account for purchase discounts. Assume a perpetual inventory system.

December $10$ Purchased goods from Gilbert Company on account, $$14,800,$ terms $\frac{2}{10},\frac{n}{30}.$

December $16$ Returned defective merchandise to Gilbert Company that was previously purchased on account, $$3,700.$

December $21$ Paid the amount due to Gilbert Company.

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