Journalize the following transactions for Brunswick Supply, Inc., that occurred during the month of October.
Oct 3 Purchased $5,200 of merchandise on account, terms 2/10, n/30, FOB shipping point. The supplier prepaid freight charges of $225 and added the amount to the invoice.
6 Returned damaged goods to the supplier and received a credit memorandum in the amount of $1,000.
12 Paid for the goods purchased on October 3.