Please record these transactions in a general journal.

Required information [The following information applies to the questions displayed below.] The following trial balance pertains to Benji's Grocery as of January 1, Year 2. The following events occurred in Year 2. Assume that Benji's uses the periodic inventory method. 1. Purchased land for $7,600 cash. 2. Purchased merchandise on account for $32,000, terms 2/10n/30. 3. Paid freight of $320 cash on merchandise purchased FOB shipping point. 4. Returned $1,000 of defective merchandise purchased in Event 2. 5. Sold merchandise for $25,000 cash. 6 . Sold merchandise on account for $48,000, terms 1/20n/30. 7. Paid cash within the discount period on accounts payable due on merchandise purchased in Event 2. 8. Paid $1,600 cash for selling expenses. 9. Collected $34,000 of the accounts receivable from Event 6 within the discount period. 10. Collected $11,000 of the accounts receivable but not within the discount period. 11. Paid $2,800 of other operating expenses. 12. A physical count indicated that $36,000 of inventory was on hand at the end of the accounting period. Required a. Record these transactions in a general journal. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)