The following selected transactions were completed by Air Systems Company during January of the current year. Air Systems Company uses the periodic inventory system.

Jan.	2	Purchased $18,400 of merchandise on account, FOB shipping point, terms 2/15, n/30.
	5	Paid freight of $230 on the January 2 purchase.
	6	Returned $2,650 of the merchandise purchased on January 2.
	13	Sold merchandise on account, $35,400, FOB destination, 1/10, n/30. The cost of merchandise sold was $22,700.
	15	Paid freight of $185 for the merchandise sold on January 13.
	17	Paid for the purchase of January 2 less the return and discount.
	23	Received payment on account for the sale of January 13 less the discount.

Journalize the entries to record the transactions of Air Systems Company. Refer to the Chart of Accounts for exact wording of account titles.