Prepare the journal entries to record the following purchase transactions in Sheridan Companys books. Sheridan uses a perpetual inventory system.

Mar. 12		Sheridan purchased $15,000 of merchandise from Dalibor Company, terms 2/10, n/30, FOB destination.
13		The correct company paid freight costs of $165.
14		Sheridan returned $2,500 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 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Mar. 12Mar. 13Mar. 14Mar. 21	enter an account title to record purchase on account	enter a debit amount	enter a credit amount
	enter an account title to record purchase on account	enter a debit amount	enter a credit amount
	(To record purchase on account.)
choose a transaction date Mar. 12Mar. 13Mar. 14Mar. 21	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Mar. 12Mar. 13Mar. 14Mar. 21	enter an account title to record purchase return	enter a debit amount	enter a credit amount
	enter an account title to record purchase return	enter a debit amount	enter a credit amount
	(To record purchase return.)
choose a transaction date Mar. 12Mar. 13Mar. 14Mar. 21	enter an account title to record payment on account	enter a debit amount	enter a credit amount
	enter an account title to record payment on account	enter a debit amount	enter a credit amount
	enter an account title to record payment on account	enter a debit amount	enter a credit amount
	(To record payment on account.)