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

August 10		Purchased merchandise on account, $14,400, terms 2/10, n/30.
13		Returned part of the purchase of August 10, $1,500, and received credit on account.
15		Purchased merchandise on account, $18,000, terms 1/10, n/60.
25		Purchased merchandise on account, $21,400, terms 2/10, n/30.
28		Paid invoice of August 15 in full.

(a1)

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.