periodic inventory system, make Journal

a) Received 1000 in advance from the state of Iowa for service which be performed at a late date.

b)received merchandise 9will be resold to customers)purchased on accounts for 19000the terms were 2/10,n/30, Fob origination and the invoice included a $100 freight charge . invoice is for $19,100.

c) paid a six months insurance premium of $1800

d)Returned $2500 of the merchandise received in "b" above.

e)sold merchandise on account for $12000 terms were 2?10.nl30 FOB origination

f)Received payment for the merchandise sold in"E" this payment properly took the discount and return into account .

g)Paid the invoice related to "B"' this payment properly took the discount and return into account .

Required,

Monthly journal entries with explations