Purchased merchandise on credit from American Fabricators, Invoice 885, $2,000, terms 1/10, n/30; freight of $100 prepaid by American Fabricators and added to the invoice (total invoice amount, $2,100). 9 Paid amount due to American Fabricators for the purchase of April 1, less the 1 percent discount, Check 457. 15 Purchased merchandise on credit from Kalyagin Company, Invoice 145, $1,600, terms 1/10, n/30; freight of $50 prepaid by Kalyagin and added to the invoice. 17 Returned damaged merchandise purchased on April 15 from Kalyagin Company; received Credit Memorandum 332 for $200. 24 Paid the amount due to Kalyagin Company for the purchase of April 15, less the return on April 17, taking the 1 percent discount