Sansomite Co$.$ distributes suitcases and extends credit terms of $\frac{1}{10},\frac{n}{30}$ to all of its customers.

At the end of June, Sansomite's inventory consisted of suitcases costing $$1,200.$

During the month of July the following merchandising transactions occurred.

Jul$-01$ Purchased suitcases on account for $$1,800$ from Trunk Manufacturers, FOB destination, terms $2/10,$ n$/30.$

The appropriate party also made a cash payment of $$100$ for freight on this date.

Jul$-03$ Sold suitcases on account to Satchel World for $$2,000.$ The cost of suitcases sold is $$1,200$

Jul$-09$ Paid Trunk Manufacturers in full.

Jul$-12$ Received payment in full from Satchel World

Jul$-17$ Sold suitcases on account to The Going Concern for $$1,500.$ The cost of the suitcases sold was $$900.$

Jul$-18$ Purchased suitcases on account for $$1,700$ from Kingman Manufacturers, FOB shipping point,

terms $\frac{1}{10},\frac{n}{30}.$ The appropriate party also made a cash payment of $$100$ for freight on this date.

Jul$-20$ Received $$300$ credit $($including freight$)$ for suitcases returned to Kingman Manufacturers.

Jul$-21$ Received payment in full from The Going Concern

Jul$-22$ Sold suitcases on account to Fly$-$By$-$Night for $$2,250.$ The cost of suitcases sold was $$1,350.$

Jul$-30$ Paid Kingman Manufacturers in full

Jul$-31$ Granted Fly$-$By$-$Night $$200$ credit for suitcases returned costing $$120$

Question:

$($a$)$ Journalize the July transactions using a periodic inventory system.

$($b$)$ Include the totals of the debit side and credit side at the end of your journal entries.