Stoner Store uses the gross method to record purchase discounts and uses a perpetual inventory system. Stoner engaged in the following transactions during April:

4/12 Purchased $15,000 in merchandise subject to terms of 2/10, n/30. The goods were shipped f.o.b. shipping point.

4/13 Received a billing from Orange Freight Lines for $300 for the 4/12 purchase.

4/15 Returned $1,000 of merchandise from the 4/12 purchase

4/20 Paid balances due from 4/12 purchase

Required:

Prepare journal entries to record the above transactions.