Prepare the journal entries to record the following purchase transactions in Cullumber Company's books. Cullumber uses a perpetual inventory system.

Mar. $12$ Cullumber purchased $$17,000$ of merchandise from Dalibor Company, terms $2/10,$ n$/30,$ FOB destination.

$13$ The correct company paid freight costs of $$155.$

$14$ Cullumber returned $$2,500$ of the merchandise purchased on March $12$ because it was damaged.

$21$ Cullumber 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. List all debit entries before credit entries.$)$