On September 15, 2012, Sutton’s Department Store purchased $4,700 of inventory on account from one of its suppliers. The terms were 3/15, n/45, FOB shipping point. On September 18, Sutton’s Department Store paid freight charges of $375 related to the delivery of the goods purchased on September 15. Upon receiving the goods, Sutton’s Department Store checked the order and found $800 of unsuitable merchandise, which was returned to the supplier on September 20. Then, on September 28, Sutton’s Department Store paid the invoice.

Requirement
1. Journalize all necessary transactions for Sutton’s Department Store. Omit explanations.