The Jewel Box purchases jewellery from around the world and sells to local retailers in Canada. Consider the following perpetual system merchandising transactions of The Jewel Box. Use a separate account for each receivable and payable; for example, record the purchase on August $1$ in Accounts Payable$$Luu Company.

Aug. $1$ Purchased necklaces from Luu Company for $$5,000$ under credit terms of $3/10,$ n$/30,$ FOB destination.

$4$ At Luu Company$$s request, paid $$450$ for freight charges on the August $1$ purchase, reducing the amount owed to Luu.

$5$ Sold rings to Green Ruby for $$4,400$ under credit terms of $2/10,$ n$/60,$ FOB destination. The merchandise had cost $$2,970.$

$8$ Purchased bracelets from Jane Co$.$ for $$6,200$ under credit terms of $1/10,$ n$/45,$ FOB shipping point.

$9$ Paid $$425$ shipping charges related to the August $5$ sale to Green Ruby.

$10$ Green Ruby returned the rings purchased from the August $5$ sale that had cost $$540$ and been sold for $$900.$ The merchandise was restored to inventory.

$12$ After negotiations with Jane Co$.$ concerning problems with the merchandise purchased on August $8,$ received a credit memo from Jane granting a price reduction of $$300.$

$15$ Received balance due from Green Ruby for the August $5$ sale.

$17$ Purchased office equipment from WestCo on credit, $$7,000,$ n$/45.$

$18$ Paid the amount due Jane Co$.$ for the August $8$ purchase.

$19$ Sold earrings to Chic Jewellery for $$2,300$ under credit terms of $2/10,$ n$/30,$ FOB shipping point. The merchandise had cost $$1,090.$

$22$ Chic Jewellery requested a price reduction on the August $19$ sale because the merchandise did not meet specifications. Sent Chic Jewellery a credit memo for $$250$ to resolve the issue.

$29$ Received Chic Jewellery$$s payment of the amount due from the August $19$ purchase.

$30$ Paid Luu Company the amount due from the August $1$ purchase.

Prepare General Journal entries to record the above transactions.