Record the following transactions in general journal form?
1) Oct. 1 Purchased a parcel of land for $11,100.
2) Oct. 2 Purchased $27,600 of merchandise on account with the terms 2/10, n/30.
3) Oct. 3 Freight cost of $175 on inventory purchased and shipped FOB shipping point was paid by the responsible party.
4) Oct. 3 Sold merchandise that cost $19,100 for $28,500 on account with the terms 2/10, n/30.
5) Oct. 4 Returned $2,000 of defective merchandise from the Oct. 2 purchase.
6) Oct. 5 Freight cost of $175 on goods sold to customers shipped FOB destination was paid by the responsible party.
7) Oct. 14 Paid the amount due on the merchandise purchased on Oct. 2.
8) Oct. 15 Received cash from customers in settlement of the Oct. 3 sale.
9) Oct. 16 Sold the parcel of land for $9,600.