Journalize the following transactions that occurred in September 2015 for Aquamarines. No explanations are needed. Identify each accounts payable and accounts receivable with the vendor or customer name.

Sep. 3 Purchased merchandise inventory on account from Shallin Wholesalers, $ 5,000. Terms 1/15, n/EOM, FOB shipping point.

4 Paid freight bill of $ 80 on September 3 purchase.

4 Purchased merchandise inventory for cash of $ 1,700.

6 Returned $ 500 of inventory from September 3 purchase.

8 Sold merchandise inventory to Hermosa Company, $ 6,000, on account. Terms 2/15, n/35. Cost of goods, $ 2,640.

9 Purchased merchandise inventory on account from Thomas Wholesalers, $ 8,000. Terms 2/10, n/30, FOB destination.

10 Made payment to Shallin Wholesalers for goods purchased on September 3, less return and discount.

12 Received payment from Hermosa Company, less discount.

13 After negotiations, received a $ 200 allowance from Thomas Wholesalers.

15 Sold merchandise inventory to Jordan Company, $ 2,500, on account. Terms 1/10, n/EOM. Cost of goods, $ 1,050.

22 Made payment, less allowance, to Thomas Wholesalers for goods purchased on September 9.

23 Jordan Company returned $ 400 of the merchandise sold on September 15. Cost of goods, $ 160.

25 Sold merchandise inventory to Smithsons for $ 1,100 on account that cost $ 400. Terms of 2/10, n/30 were offered, FOB shipping point. As a courtesy to Smithsons, $ 75 of freight was added to the invoice for which cash was paid by Aquamarines.

26 After negotiations, granted a $ 100 allowance to Smithsons for merchandise purchased on September 25.

29 Received payment from Smithsons, less allowance and discount.

30 Received payment from Jordan Company, less return.