Journalize, without explanations, the following transactions of Digbey Auto Parts, a distributor that uses the periodic inventory system, during the month of June 2017:
Jun. 3 Purchased $16,800 of inventory under terms of 2/10, n/eom and FOB shipping point.
7 Returned $1,600 of defective merchandise purchased on June 3.
9 Paid freight bill of $350 on June 3 purchase.
10 Sold inventory for $22,400, collecting cash of $3,600. Payment terms on the remainder were 2/15, n/30.
12 Paid amount owed on credit purchase of June 3.
16 Granted a sales allowance of $1,200 on the June 10 sale.
23 Received cash from the June 10 customer in full settlement of the debt.