Record the following transactions for Jaymar, Inc. in the general journal assuming a perpetual inventory system:

January 1, 2014 Jaymar, Inc. purchased $5,000 of inventory on account from ABC, Inc. terms 2/10, net 30, FOB shipping point.

January 9, 2014 Jaymar, Inc. paid the amount due to ABC, Inc.

January 20, 2014 Jaymar, Inc. purchased $2,000 of inventory from Chickel, Inc., terms 1/15, net 30, FOB destination.

January 25, 2014 Jaymar, Inc. returned $500 of damaged inventory purchased from Chickel, Inc.

January 30, 2014 paid the balance due Chickel, Inc