NorthWave Products has provided you with the following transactions for the month of May 2019.

May 8	Purchased $233,700 of inventory on account, terms 2/10, net 30
May 10	A portion of the inventory from the above purchase was defective. NorthWave returned $200 worth of inventory to the supplier.
May 12	Sold $97,700, of products to SouthShore on account, terms 2/10, net 30; cost of goods sold was $39,080 for this transaction.
May 14	Customer from May 12 purchase paid their amount owing and claimed their discount.
May 21	A customer returned $1,100 of goods purchased on account. The cost of goods sold for the returned inventory is $660.
May 22	Purchased goods from EastCoast Products on account for $16,400 with terms of 3/10, net 30.
May 23	Made a cash sale of $11,700 The cost of goods sold for this transaction was $7,020.
May 25	Took advantage of discount offered and paid up amount owing to EastCoast Products from May 22 purchase.

Required Prepare the journal entries to record the above transactions. Assume the company uses the perpetual inventory system. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number. For transactions that have 2 debits or 2 credits, enter the accounts in alphabetical order.

Date	Account Title and Explanation	Debit	Credit
May 8	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Purchased inventory on account
May 10	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Returned defective goods
May 12	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Record sales on account
May 12	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Record cost of goods sold for above sale
May 14	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Record sales discount provided for customer
May 21	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Customer returned goods
May 21	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Record cost of goods sold for above return
May 22	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Purchased goods on account
May 23	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Record sales for cash
May 23	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Record cost of goods sold for above sale
May 25	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	AnswerAccounts PayableAccounts ReceivableCashCost of Goods SoldMerchandise InventorySalaries ExpenseSales DiscountSales Returns & AllowancesSales RevenueSupplies ExpenseTelephone ExpenseTravel ExpenseUnearned Revenue		Answer
	Paid amount owing to EastCoast