Journal Entries Using the Periodic Inventory System

what is the entry for Jan 13

Jan. 2. Purchased $18,200 of merchandise on account, FOB shipping point, terms 2/15, 1/30. 5. Paid freight of $190 on the January 2 purchase. 6. Returned $2,750 of the merchandise purchased on January 2. 13. Sold merchandise on account, $37,300, FOB destination, 1/10, n/30. The cost of merchandise sold was $22,400. 15. Pald freight of $215 for the merchandise sold on January 13. 17. Pald for the purchase of January 2 less the return and discount 23. Received payment on account for the sale of January 13 less the discount. Joumalize the entries to record the transactions of Air Systems Company. If an amount box does not require an entry, leave it blank Jan. 2 Purchases 18,200 Accounts Payable 18,200 190 Jan. 5 Freight in Cash 190 Jan. 6 Accounts Payable Purchases Returns and Allowances 2.750 2,750 Jan 13 Accounts Receivable Sales 37.300 X 37,300 X Jan 15 Delivery Expense Cash 215 215 Jan. 17 Accounts Payable 15.450 Purchases Discounts 309 Cash 15,141