PA5. Brown Inc. records purchases in a purchases journal and purchase returns in the general journal. Record the following transactions using a purchases journal, a general journal, and an accounts payable subsidiary ledger. The company uses the periodic method of accounting for inventory.

Oct. 1	Purchased inventory on account from Price Inc. for $2,000
Oct. 1	Purchased inventory on account from Cabrera Inc. for $3,000
Oct. 8	Returned half of the inventory to Price Inc.
Oct. 9	Purchased inventory on account from Price Inc. for $4,200