NewTech Medical Devices is a medical devices wholesaler that commenced business on June 1, 2019. NewTech Medical Devices purchases merchandise for cash and on open account. In June 2019, NewTech Medical Devices engaged in the following purchasing and cash payment activities:

DATE		TRANSACTIONS
2019
June	1	Issued Check 101 to purchase merchandise, $3,800.
	3	Purchased merchandise for $1,350 from BioCenter Inc., Invoice 606; terms 2/10, n/30.
	5	Purchased merchandise for $5,150, plus a freight charge of $100, from New Concepts Corporation, Invoice 1011, terms 2/10, n/30.
	9	Paid amount due to BioCenter Inc. for purchase of June 3, less discount, Check 102.
	10	Received Credit Memorandum 227 from New Concepts Corporation for damaged merchandise totaling $350 that was returned; the goods were purchased on Invoice 1011, dated June 5.
	11	Purchased merchandise for $1,610 from BioCenter Inc., Invoice 612; terms 2/10, n/30.
	14	Paid amount due to New Concepts Corporation for Invoice 1011 of June 5, less the return of June 10 and less the cash discount, Check 103.
	15	Purchased merchandise with a list price of $8,500 and trade discounts of 20 percent and 15 percent from Park Research, Invoice 1029, terms n/30.
	20	Issued Check 104 to purchase merchandise, $2,300.
	25	Returned merchandise purchased on June 20 as defective, receiving a cash refund of $210.
	30	Purchased merchandise for $2,500, plus a freight charge of $78, from New Concepts Corporation, Invoice 1080; terms 2/10, n/30.

Required: Journalize the transactions in a general journal. Analyze: What was the amount of trade discounts received on the June 15 purchase from Park Research?

Issued Check 101 to purchase merchandise, $3,800.

Note: Enter debits before credits.

DATE	GENERAL JOURNAL	DEBIT	CREDIT
June 01, 2019

Purchased merchandise for $1,350 from BioCenter Inc., Invoice 606; terms 2/10, n/30.

Note: Enter debits before credits.

DATE	GENERAL JOURNAL	DEBIT	CREDIT
June 03, 2019

Purchased merchandise for $5,150, plus a freight charge of $100, from New Concepts Corporation, Invoice 1011, terms 2/10, n/30.

Note: Enter debits before credits.

DATE	GENERAL JOURNAL	DEBIT	CREDIT
June 05, 2019

Paid amount due to BioCenter Inc. for purchase of June 3, less discount, Check 102.

Note: Enter debits before credits.

DATE	GENERAL JOURNAL	DEBIT	CREDIT
June 09, 2019

Received Credit Memorandum 227 from New Concepts Corporation for damaged merchandise totaling $350 that was returned; the goods were purchased on Invoice 1011, dated June 5.

Note: Enter debits before credits.

DATE	GENERAL JOURNAL	DEBIT	CREDIT
June 10, 2019

Purchased merchandise for $1,610 from BioCenter Inc., Invoice 612; terms 2/10, n/30.

Note: Enter debits before credits.

DATE	GENERAL JOURNAL	DEBIT	CREDIT
June 11, 2019

Paid amount due to New Concepts Corporation for Invoice 1011 of June 5, less the return of June 10 and less the cash discount, Check 103.

Note: Enter debits before credits.

DATE	GENERAL JOURNAL	DEBIT	CREDIT
June 14, 2019

Purchased merchandise with a list price of $8,500 and trade discounts of 20 percent and 15 percent from Park Research, Invoice 1029, terms n/30.

Note: Enter debits before credits.

DATE	GENERAL JOURNAL	DEBIT	CREDIT
June 15, 2019

Issued Check 104 to purchase merchandise, $2,300.

Note: Enter debits before credits.

DATE	GENERAL JOURNAL	DEBIT	CREDIT
June 20, 2019

Returned merchandise purchased on June 20 as defective, receiving a cash refund of $210.

Note: Enter debits before credits.

DATE	GENERAL JOURNAL	DEBIT	CREDIT
June 25, 2019

Purchased merchandise for $2,500, plus a freight charge of $78, from New Concepts Corporation, Invoice 1080; terms 2/10, n/30.

Note: Enter debits before credits.

DATE	GENERAL JOURNAL	DEBIT	CREDIT
June 30, 2019

Analyze

What was the amount of trade discounts received on the June 15 purchase from Park Research?

Trade discount received