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Blue Spruce Supply uses a periodic inventory system. During May, the following transactions and events occurred.

$\backslash$table$[[$May Purchased $10$ motors at a cost of $$54$ each from.,$],[13,$Company $$39$ each.$],[$May$,],[16,$Returned $2$ defective motor to Thompson.$],[$May$,],[23,$Paid Thompson Company in full.$]]$

Journalize the May transactions for Blue Spruce. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to $0$ decimal places, eg$.5,275.)$