The following trial balance pertains to Benji$$s Grocery as of January $1,$ Year $2.$

Account Title Debit Credit

Cash $ $16,000$

Accounts receivable $10,000$

Inventory $62,000$

Accounts payable $ $4,100$

Common stock $64,000$

Retained earnings $19,900$

Total $ $88,000$ $ $88,000$

The following events occurred in Year $2.$ Assume that Benji$$s uses the periodic inventory method.

Purchased land for $$6,900$ cash.

Purchased merchandise on account for $$33,000,$ terms $2/10$ n$/30.$

Paid freight of $$330$ cash on merchandise purchased FOB shipping point.

Returned $$2,100$ of defective merchandise purchased in Event $2.$

Sold merchandise for $$25,000$ cash.

Sold merchandise on account for $$49,000,$ terms $1/20$ n$/30.$

Paid cash within the discount period on accounts payable due on merchandise purchased in Event $2.$

Paid $$1,400$ cash for selling expenses.

Collected $$35,000$ of the accounts receivable from Event $6$ within the discount period.

Collected $$11,000$ of the accounts receivable but not within the discount period.

Paid $$2,400$ of other operating expenses.

A physical count indicated that $$40,000$ of inventory was on hand at the end of the accounting period.

Required

a$.$ Record these transactions in a general journal. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$