Record the following transactions in a general journal:

May & June Transactions:
May	4	Merchandise listed at $2,900, less a trade discount of 10%, is purchased on account, credit terms of 1/10, n/30, shipping terms FOB destination.
	8	Merchandise purchased on May 4, listed at $520, is returned for credit.
	14	Partial payment is made for the merchandise purchased on May 4, listed at $1,000, less 1% discount.
June	3	Payment is made of the balance due on the May 4 purchase.

Required:

Journalize the transactions in a general journal.