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. If an amount box does not require an entry, leave it blank. Sept. 1 Sept. 3 Sept. 7 Sept. 14 Sept. 30