The following transactions occurred between May to August of 2021 of Seetos Seafood Restaurant.

May 31 Purchased $20,000 of seafood merchandise on credit from Seafood Fisherman Co with terms 1/15 net 45, FOB destination. The freight cost was $450.

June 2 Returned $500 of merchandise to Seafood Fisherman Co. because of different quality in the merchandise. Provided a debt memorandum to Seafood Fisherman Co. informing of the return of merchandise.

June 9 Received a $16,350 cash payment from a client, Mr & Mrs. Eaglewood for a marriage banquet held in May 22.

June 9 Paid the amount due to Seafood Fisherman Co. for the May 31 purchases.

July 1 Purchased $1,000 of merchandise from Murray Company with terms term 2/10, net 45, FOB shipping point. Seeto issued a 60-day, 12% note to Murray Company for the purchase of merchandise. Paid TransGoods Company cash of $30 for the transportation cost.

Aug 15 Paid Murray Company for the full amount on the note plus interest incurred. (Use 360 days for interest calculations)

Required:

Journalize the above transactions for Seeto Seafood, assuming a perpetual inventory system.

(Explanation is not required)