Record the following transactions of J$.$ Min Designs in a general journal. The company uses the perpetual inventory system.

DATE TRANSACTIONS

$20$X$1$

April $1$ Purchased merchandise on credit from $0^3$ Rourke Fabricators, Invoice $885,$$$3,000,$ terms $\frac{1}{10},$ n$/30$; freight of $$90$ was paid by $0^{\text{'}}$ Rourke Fabricators and added to the invoice $($total invoice amount, $$3,090).$

$9$ Paid amount due to $O^{\text{'}}$ Rourke Fabricators for the purchase of April $1,$ less the $1$ percent discount, Check $457.$

$15$ Purchased merchandise on credit from Kroll Company, Invoice $145,$$$600,$ terms $\frac{1}{10},$ n$/30$; freight of $$50$ prepaid by Kroll and added to the invoice.

$17$ Returned damaged merchandise purchased on April $15$ from Kroll Company; received Credit Memorandum $332$ for $$200.$

$24$ Paid the amount due to Kroll Company for the purchase of April $15,$ less the return on April $17,$ taking the $1$ percent discount, Check $470.$