The following trial balance pertains to Benjis Grocery as of January 1, Year 2.

Account Title	Debit	Credit
Cash	$ 15,700
Accounts receivable	10,200
Inventory	61,200
Accounts payable		$ 3,000
Common stock		64,000
Retained earnings		20,100
Total	$ 87,100	$ 87,100

The following events occurred in Year 2. Assume that Benjis uses the periodic inventory method.

1. Purchased land for $6,900 cash.
2. Purchased merchandise on account for $27,000, terms 2/10 n/30.
3. Paid freight of $270 cash on merchandise purchased FOB shipping point.
4. Returned $2,100 of defective merchandise purchased in Event 2.
5. Sold merchandise for $24,000 cash.
6. Sold merchandise on account for $48,000, terms 1/20 n/30.
7. Paid cash within the discount period on accounts payable due on merchandise purchased in Event 2.
8. Paid $1,700 cash for selling expenses.
9. Collected $35,000 of the accounts receivable from Event 6 within the discount period.
10. Collected $10,000 of the accounts receivable but not within the discount period.
11. Paid $2,300 of other operating expenses.
12. A physical count indicated that $38,000 of inventory was on hand at the end of the accounting period.

Required a. Record these transactions in a general journal.