Shankar Company uses a perpetual system to record inventory transactions. The company purchases 3,000 units of inventory on account on February 2, 2012, for $105,000 ($35 per unit) but then returns 70 defective units on February 5, 2012.

Record the inventory purchase on February 2 and the inventory return on February 5.(Omit the "$" sign in your response.)

Date	General Journal	Debit	Credit
Feb. 2, 2012	n/r	n/r
	n/r		n/r
Feb. 5, 2012	n/r	n/r
	n/r		n/r