The following were selected from among the transactions completed by Theisen Company during December of the current year:
Dec. 3. Purchased merchandise on account from Shipley Co., list price $24,000, trade discount 25%, terms FOB shipping point, 2/10, n/30, with prepaid transportation costs of $615 added to the invoice.
5. Purchased merchandise on account from Kirch Co., $10,250, terms FOB destination, 2/10, n/30.
6. Sold merchandise on account to Murdock Co., list price $18,000, trade discount 35%, terms 2/10, n/30. The cost of the merchandise sold was $8,250.
7. Returned $1,800 of merchandise purchased on December 5 from Kirch Co.
13. Paid Shipley Co. on account for purchase of December 3, less discount.
15. Paid Kirch Co. on account for purchase of December 5, less return of December 7 and discount.
16. Received cash on account from sale of December 6 to Murdock Co., less discount.
19. Sold merchandise on MasterCard, $39,500. The cost of the merchandise sold was $23,700.
22. Sold merchandise on account to Milk River Co., $11,300, terms 2/10, n/30. The cost of the merchandise sold was $6,700.
23. Sold merchandise for cash, $17,680. The cost of the merchandise sold was $9,100.
28. Received merchandise returned by Milk River Co. from sale on December 22, $2,000. The cost of the returned merchandise was $1,100.
31. Paid MasterCard service fee of $1,050.

Instructions
Journalize the transactions.