The following are selected transactions taken from Adams Company during the month of July $2023$ :

$(2$pts$.$ ea$.-20$ pts$.)$

Required: Prepare the journal entries to record each transaction. $($Omit explanations.$)$

Jul. $1.$ Purchased merchandise with an invoice dated July $1^{st}$ from Kelly Company. The purchase terms were $\frac{2}{10},$ N$/30,$ F$.$O$.$B$.$ shipping point, and the invoice amount for $$25,300$ PLUS freight charges of $$120.$

$5.$ Cash sales of merchandise amounted to $$42,400.$

$7.$ Purchased store supplies that amouinted to $$2,700$ with a partial payment in cash of $$700$ and issued a note for the balance.

$8.$ Returned $$3,300$ of defective merchandise to Kelly Company from the purchase made on July $1^{st}.$

$9.$ Issued a check to Kelly Company in payment of the July $1^{st}$ purchase.

$13.$ Sold and shipped $$23,700$ of merchandise to customer, Luis Cruz. The terms of the sale were $\frac{3}{10},\frac{n}{30},$ F$.$O$.$B$.$ destination.

$14.$ Recorded the weekly payroll of $$12,400$ less the following deductions:

FICA Tax

$$1,860$

Federal Withholding Tax $970$

NYS Withholding Tax $225$

Union Dues $25$

$15.$ Purchased merchandise for $$16,300$cash.

$20.$ The customer, Luis Cruz, returned $$2,700$ of damaged merchandise to Adams Company.

$22.$ Received a check from Luis Cruz in full payment of the sale made to them on July ${13}^{th}.$