[The following information applies to the questions displayed below.) The trial balance for Terry's Auto Shop as of January 1, Year 2, follows: Account Titles Debit Credit Cash $ 16,000 Inventory 8,000 Common Stock $ 20,000 Retained Earnings 4,000 Total $ 24,000 $ 24,900 The following events affected the company during the Year 2 accounting period: 1. Purchased merchandise on account that cost $15,000. 2. The goods in Event 1 were purchased FOB shipping point with freight cost of $800 cash. 3. Returned $2,600 of damaged merchandise for credit on account 4. Agreed to keep other damaged merchandise for which the company received an $1,100 allowance 5. Sold merchandise that cost $15,000 for $31,000 cash, 6. Delivered merchandise to customers in Event 5 under terms FOB destination with freight costs amounting to $500 cash 7. Paid $8,000 on the merchandise purchased in Event 1. 8. Paid $9,000 cash for operating expenses. A Record entry for purchase of merchandise on account. B Record entry cash paid for freight cost. Record entry to return of damaged merchandise for credit on account. D Record entry for allowances to keep other damaged Merchandise. E Record sale of inventory for cash. F Record entry for cost of goods sold. G Record entry for freight cost paid H Record cash paid for merchandise purchased. I Record cash paid for operating expenses