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

August 10		Purchased merchandise on account, $10,800, terms 2/10, n/30.
13		Returned part of the purchase of August 10, $1,300, and received credit on account.
15		Purchased merchandise on account, $14,000, terms 1/10, n/60.
25		Purchased merchandise on account, $18,300, terms 2/10, n/30.
28		Paid invoice of August 15 in full.

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.)

Date

Account Titles and Explanation

Debit

Credit