Journalize the following transactions of a merchandising business. 1) Purchased made on account from Pen Co., list price $10,000, trade discount 15%, terms FOB shipping point, 2/10, n/30, with prepaid transportation costs of $650 added to the invoice. 2) Purchased merchandise on account from Corner Co., $6,000, terms FOB destination, 1/10, n/30. 3) Sold merchandise on account to Pizza Co., $7,000, terms 2/10, n/30. The cost of the merchandise sold was $4,000. 4) Returned $1,000 of merchandise