Prepare the journal entries to record these transactions on Carla Vista Company's books. Carla Vista Company uses a periodic inventory system. Feb. 5 Carla Vista purchased $13,000 of merchandise from NW Wholesale Company, terms 2/10, n/30, FOB shipping point. 6 The correct company paid freight costs of $190. 8 Carla Vista returned $1,800 of the merchandise purchased on February 5. 11 Carla Vista paid the balance due to NW Wholesale. Date Account Titles Debit Credit