Record the following transactions related to purchases for Horston’s Art Supplies using the general journal form provided below. Assume Horston’s uses a periodic inventory system. Omit transaction descriptions from entries.

Date		Transaction
Sept.	1	Purchased $8,000 of merchandise on account, FOB destination, n/30.
	3	Returned $1,000 of merchandise purchased on September 1 due to defects.
	7	Purchased $1,500 of merchandise on account, terms FOB shipping point, 2/10, n/30. Prepaid freight of $75 was added to the invoice.
	14	Paid for the merchandise purchased on September 7, less discount.
	20	Paid for merchandise purchased on September 1, less return.