WeAreFashionretails designer bags from its warehouse in New Jersey. WeAreFashion completed the following transactions during month of January.

1.Purchased 30 bags for $25,000 from Los Angeles Designs. Terms 2/10, n/30. Freight costswere $1,500 paid by WeAreFashion.

2.Returned $3,700 worth of bags to Los Angeles Designs. The brand of bags was incorrect.

3.WeAreFashion settled within 7 days the balance due on account to Los Angeles Designs.

4.Sold bags costing $6,600 for $9,200 ($6,800 for cash and the remainder on credit).

Using the periodic inventory system, record the above transactions in the general journal of WeAreFashion for the month of January. Narrations are not required.