Unite Inc. maintains a periodic inventory system and uses the gross method to record purchases. The following transactions occurred during the month of March 2020 for its major inventory line.

a. Purchase of merchandise inventory on March 1, 2020, for $14,400 on account, terms 1/10, n/30.

b. Paid $144 cash for freight charges on March 1, 2020, related to the purchase.

c. Returned $108 of merchandise on March 5, 2020, and received a credit from the vendor.

d. Paid the balance due to the vendor on March 8, 2020.

e. Sold merchandise inventory on March 15, 2020, for $9,000.

Prepare journal entries for transactions a through e.

Note: Round your answers to the nearest whole dollar.