The following July transactions relate to KitchenApps Inc.

July $6$: Purchase of inventory with a list price of $$42,000,$ a trade discount of $20\%($which buyers get with certainty$),$ and with terms $\frac{2}{10},$

$\frac{n}{30}.$

July $8$: Returned $$3,000$ of inventory $($damaged in shipment$)$ to the supplier $($the $$3,000$ is the value after the trade discount$).$

July $13$: Paid $$14,700($ $$15,000$ of inventory less a purchase discount of $2\%,$ or $$900)$ on account.

July $31$: Paid $$15,600$ cash to the supplier.

Required

Prepare journal entries prior to a physical inventory for these transactions assuming the company uses the periodic inventory system and

the net method for recording purchase discounts.