Purchased merchandise on account from Black Wholesale Supply for $8,000, terms 1/10, n/30.
2		Sold merchandise on account for $4,800, terms 2/10, n/30. The cost of the merchandise sold was $3,600.
5		Received credit from Black Wholesale Supply for merchandise returned $500.
9		Received collections in full, less discounts, from customers billed on May 2.
10		Paid Black Wholesale Supply in full, less discount.
11		Purchased supplies for cash $1,170.
12		Purchased merchandise for cash $4,030.
15		Received $299 refund for return of poor-quality merchandise from supplier on cash purchase.
17		Purchased merchandise from Wilhelm Distributors for $3,500, terms 2/10, n/30.
19		Paid freight on May 17 purchase $325.
24		Sold merchandise for cash $7,150. The cost of the merchandise sold was $5,330.
25		Purchased merchandise from Clasps Inc. for $1,040, terms 3/10, n/30.
27		Paid Wilhelm Distributors in full, less discount.
29		Made refunds to cash customers for returned merchandise $150. The returned merchandise had cost $91.
31		Sold merchandise on account for $1,664, terms n/30. The cost of the merchandise sold was $1,079.

journalze into T accounts, having trouble. ive already made them into a perpetual inventory system

Winters Hardware Store completed the following merchandising transactions in the month of May. At the beginning of May, Winters ledger showed Cash of $10,400 and Common Stock of $10,400.