Some of the transactions of Bonita Company during August are listed below. Bonita uses the periodic inventory method.

August $10$ Purchased merchandise on account, $$13,000,$ terms $\frac{2}{10},\frac{n}{30}.$

$13$ Returned part of the purchase of August $10,$$$1,300,$ and received credit on account.

$15$ Purchased merchandise on account, $$17,800,$ terms $\frac{1}{10},\frac{n}{60}.$

$25$ Purchased merchandise on account, $$21,900,$ terms $\frac{2}{10},\frac{n}{30}.$

$28$ Paid invoice of August $15$ in full.

$($a$1)$

Assuming that purchases are recorded at gross amounts and that discounts are to be recorded when taken:

Prepare general journal entries to record the transactions. $($If no entry is required, select $"$No entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually, List all debit entries before credit entries.$)$