create a general journal from the following events if your begining balances for year 2 are Cash: 14,300, Inventory: 4,500, Land: 2,100, Common Stock: 10,000, Retained Earnings: 10,900

During Year 2 , the company experienced the following events: 1. Purchased inventory that cost $11,300 on account from Ross Company under terms 2/10,n/30. The merchandise was delivered FOB shipping point. Freight costs of $810 were paid in cash the responsible party. 2. Returned $500 of the inventory it had purchased because the inventory was damaged in transit. The seller agreed to pay the return freight cost. 3. Paid the amount due on its account payable to Ross Company within the cash discount period. 4. Sold inventory that had cost $7,000 for $13,000 on account, under terms 2/10,n/45. 5. Recelved merchandise returned from a customer. The merchandise originally cost $1,250 and was sold to the customer for $2,200 cash. The customer was paid $2,200 cash for the returned merchandise. 6. Delivered goods FOB destination in Event 4. Freight costs of $700 were paid in cash by the responsible party. 7. Collected the amount due on the account receivable within the discount period. 8. Sold the land for $3,700. 9. Recognized accrued interest income of $300. 10. Took a physical count indicating that $6,600 of inventory was on hand at the end of the accounting period. Hint: Determine the current balance in the inventory account before calculating the amount of the inventory write down