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

August $10$ Purchased merchandise on account, $$10,600,$ terms $\frac{2}{10},\frac{n}{30}.$

$13$ Returned part of the purchase of August $10,$ $$1,100,$ and received credit on account.

$15$ Purchased merchandise on account, $$14,400,$ terms $\frac{1}{10},$ n$/60.$

$25$ Purchased merchandise on account, $$19,000,$ 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: