Record the following purchases and sales transactions for Manioc Corp. using the general journal form provided below. Assume Manioc uses a periodic inventory system. Omit transaction descriptions from entries.

Date	Transaction
Apr.	1	Purchased merchandise on account, list price $22,000, trade discount 30%, terms FOB destination, 2/10, n/30.
	4	Sold merchandise on account, $8,500.
	6	Purchased merchandise on account, $18,000, terms FOB shipping point, 2/10, n/30, with prepaid freight of $140 added to the invoice.
	8	Sold merchandise on VISA, $14,500.
	8	Returned damaged merchandise, $800, purchased on April 6.
	9	Paid for the merchandise purchased on April 1, less discount.
	12	Received cash on account from the April 4 sale.
	13	Paid for merchandise purchased on April 6, less return and discount.

Required:

Journalize the transactions related to the purchases and sales transactions for Manioc Corp. Refer to the Chart of Accounts for exact wording of account titles.