The following wereselected from among the transactions completed by Anggus Company during January of the current year:

• Jan. 3. Purchased merchandise on account from Plint Company, list price $20,000, trade discount 35%, terms FOB shipping point, 2/10, n/30, with prepaid transportation costs of $320 added to the invoice.
• 5. Purchased merchandise on account from Willem Company, $8,000, terrms FOB destination, 1/10, n/30.
• 6. Sold merchandise on account to Silver Company. list price of $12,500, trade discount 40%, terms 2/10, n/30.
• 7. Retruned $1,800 of merchandise purchased on January 5 from Willem Company.
• 13. Paid Plint Company on account for the purchase of January 3, less discount.
• 15. Paid Willem Company on account fr purchase of Janaury 5, less return of January 7 and discount.
• 16. Received cash on account from sale of January 6 to Silver Company, less discount.
• 19 Sold merchandise on nonbank credit cards and reported accounts to the card company, American Express, $6,459
• 22. Sold merrchandise on account to Elf Company, $3,480, terms 2/10, n/30.
• 23. Sold merchandise for cash, $9,350.
• 25. Received merchandise returned by Elf Company from sale on Janaury 22, $1,480.
• 31. Received cash from American Express for nonbank credit sales of January 19, less $225 service fee.

Required: Journalize the preceding transactions. The company is using periodic inventory system.