Record the entries of the following operations, in their respective journals

Chung Refrigerating Company completed the following transactions.

May 1 Received merchandise from Costello Company, invoice dated April 29, terms 2/10, n/30, FOB shipping point, $2,500.

3 Received merchandise from Vranes Manufacturing, invoice dated May 1, terms

2/10, n/30, FOB shipping point, $5,400.

6 Received credit memorandum pertaining to May 3 shipment from Vranes Manufacturing for return of unsatisfactory merchandise, $400.

12 Purchased advertising on credit from WXYR, terms n/20, $450.

20 Received merchandise from Costello Company, invoice dated May 19, terms 2/10, n/30, FOB shipping point, $2,800.

21 Received from Noh Company freight bill on merchandise purchased, terms n/5, $570.

23 Received merchandise from Vranes Manufacturing, invoice dated May 22, terms 2/10, n/30, FOB shipping point, $3,600.

27 Received credit memorandum from Vranes Manufacturing for defective merchandise received May 23, $300.