Presented below are selected transactions for the Norlan Company during September of the current year. Norlan Company uses the perpetual inventory system.

Sept. 2 Purchased delivery equipment on account for \(\$ 28,000\).

4 Purchased merchandise on account from Hillary Company at a cost of \(\$ 60,000\), terms FOB shipping point, \(2 / 10, \mathrm{n} / 30\).

5 Paid freight charges of \(\$ 2,000\) on merchandise purchased from Hillary Company on September 4 .

5 Returned damaged goods costing \(\$ 7,000\) received from Hillary Company on September 4.

6 Sold merchandise to Kimmel Company costing \(\$ 15,000\) on account for \(\$ 21,000\), terms \(1 / 10, \mathrm{n} / 30\).

14 Paid Hillary balance due related to September 4 transaction.

15 Purchased supplies costing \(\$ 4,000\) for cash.

16 Received balance due from Kimmel Company.

18 Purchased merchandise for cash \(\$ 6,000\).

22 Sold to Waldo Company on account for \(\$ 28,000\) inventory costing \(\$ 20,000\), terms \(1 / 10, \mathrm{n} / 30\).

\section*{Instructions}

Joumalize the September transactions.