Prepare the journal entries to record the following purchase transactions in Sheridan Company's books. Sheridan uses a perpetual inventory system Mar. 12 Sheridan purchased $20,000 of merchandise from Dalibor Company, terms 2/10, 1/30, FOB destination 13 The correct company paid freight costs of $225. 14 Sheridan returned $3,100 of the merchandise purchased on March 12 because it was damaged. 21 Sheridan paid the balance owing to Dalibor (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Date Account Titles and Explanation Debit Credit (To record purchase on account.) (To record purchase return.) (To record payment on account.)