Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet B C D Record entry for freight cost paid . Note: Enter debits before credits. Journal entry worksheet Journl entry worksheet Record entry for purchase of merchandise on account. Note: Enter debits before credits. Journal entry worksheet G H I Record entry to return of damaged merchandise for credit on account. Note: Enter debits before credits. Required information [The following information applies to the questions displayed below.] The trial balance for Terry's Auto Shop as of January 1, Year 2, follows: The following events affected the company during the Year 2 accounting period: 1. Purchased merchandise on account that cost $15,000. 2. The goods in Event 1 were purchased FOB shipping point with freight cost of $800 cash. 3. Returned $2,600 of damaged merchandise for credit on account. 4. Agreed to keep other damaged merchandise for which the company received an $1,100 allowance. 5. Sold merchandise that cost $15,000 for $31,000 cash. 6. Delivered merchandise to customers in Event 5 under terms FOB destination with freight costs amounting to $500 cash. 7. Paid $8,000 on the merchandise purchased in Event 1. 8. Paid $9,000 cash for operating expenses. Journal entry worksheet D E Record entry cash paid for freight cost . Note: Enter debits before credits. Journal entry worksheet A B C E Record cash paid for merchandise purchased. Note: Enter debits before credits. Journal entry worksheet F G H Record entry for allowances to keep other damaged Merchandise. Note: Enter debits before credits. Iaumal antry worksheet Note: Enter debits Defore creaits