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14. Below is a list of transactions for the month of December 19xx: Dec. 1 Purchased merchandise on credit from Bic 2 Sold merchandise on credit to D, Loo, terms 1/10, n/30, FOB shipping point, $2,000. 3 Sold merchandise for cash, $1,400 s Purchased and received merchandise on credit from Parillo Company, terms 2/10,n/30, FOB shipping point, $8,400. 6 Received freight bill from fiunyon Freight for shipment received on Decembers, $1,140. 8 Sold merchandise on credit to T. Mitchell, terms 1/10, n/30, FOB destination, $7,600, 9 Purchased merchandise from Bickford Company, terms 2/10, n/30, FOB shipping point, $5,300, Including freight costs of $300. Received freight bill from Kunyoit Freight for sales to T. Mitchell on December 8,$582 Il 10 Paid Bickford Company for purchase of December1 12 Received payment in full for D. Loo's purchase on December 2 15 Paid Parillo Company half the amount owed on the December 5 purchase 16 Returned faulty merchandise worth $600 to Bickford Company for credit against purchase of December 9. 7 Purchased office supplies from Zucker Company, terms n/10, 5956. Received payment from T, Mitchell for half of the purchase on December 8 Paid Bickford Company in full for the amount owed on the purchase of December 9 less the return on December 16 18 19 19 Sold merchandise to R. Godfrey on credit, terms 2/10, n/30, FOB shipping point, $1,560 20 Returned for credit several items of office supplies purchased on December 17,$256 23 Issued a credit to R. Godfrey for returned merchandise, $360 24 Paid for purchase of December 17 less return on December 20 27 Paid freight company for freight charges for December 6 and 10 28 Received payment of amount owed by R. Godfrey from purchase of December 19 less credit of December 23. 29 Paid Parillo Company for balance of December 5 purchase 31 Sold merchandise for cash,$1,946. 1. Prepare general journal entries to record the transactions, assuming that the periodic inventory system is used and that purchases are recorded initially at their gross purchase price