Lunalilo Sales had the following transactions during May:

May $5$ Purchased $$8,100$ of merchandise on account, terms $2/15$ n$/30,$ FOB shipping point.

$9$ Paid transportation cost on the May $5$ purchase, $$375.$

$10$ Returned $$1,200$ of defective merchandise purchased on May $5.$

$15$ Paid for the May $5$ purchase, less the return and the discount.

Required:

Assuming the perpetual inventory system is used, prepare the journal entries to record the above transactions. Omit explanations.

General Journal