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Purchased merchandise from Abilene Company for $7,000 under credit terms of 1/10, n/30, FOB destination, invoice dated August 1. At Abilene's request, Stone paid $440

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Purchased merchandise from Abilene Company for $7,000 under credit terms of 1/10, n/30, FOB destination, invoice dated August 1. At Abilene's request, Stone paid $440 cash for freight charges on the August 1 purchase, reducing the amount owed to Abilene. Sold merchandise to Lux Corp, for $4, 900 under credit terms of 2/10, n/60, FOB destination, invoice dated August 5. The merchandise had cost $3, 499. Purchased merchandise from Welch Corporation for $6, 300 under credit terms of 1/10, n/45, FOB shipping point, invoice dated August 8. The invoice showed that at Stone's request, Welch paid the $240 shipping charges and added that amount to the bill. Paid $200 cash for shipping charges related to the August 5 sale to Lux Corp. Lux returned merchandise from the August 5 sale that had cost Stone $583 and been sold for $817. The merchandise was restored to inventory. After negotiations with Welch Corporation concerning problems with the merchandise purchased on August 8, Stone received a credit memorandum from Welch granting a price reduction of $951. Received balance due from Lux Corp. for the August 5 sale less the return on August 10. Paid the amount due to Welch Corporation for the August 8 purchase less the price reduction granted. Sold merchandise to Trax Co, for $4, 200 under credit terms of 1/10, n/30, FOB shipping point, invoice dated August 19. The merchandise had cost $2, 915 Trax requested a price reduction on the August 19 sale because the merchandise did not meet specifications. Stone sent Trax a $700 credit memorandum to resolve the issue. Received Trax's cash payment for the amount due from the August 19 sale. Paid Abilene Company the amount due from the August 1 purchase. Prepare journal entries to record the above merchandising transactions of Stone Company, which applies the perpetual inventory system. (Identify each receivable and payable; for example, record the purchase on August 1 in Accounts payable-Abilene.) (Round your answer to nearest dollar amount. Omit the "S" sign in your response.)

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