Stan The Computer Man sells computer software. The following transactions occurred during April of this year.

4/7 The company purchased $6,100 of merchandise from Commerce Corporation with terms of 1/10, n/30, FOB shipping point, invoice dated April 7.

4/9 The company paid $620 cash for freight charges on the merchandise purchased on April 7.

4/17 The company paid Commerce Corporation for the invoice dated April 7, net of the discount.

4/26 The company purchased $9,800 of merchandise from Chauncy Corporation with terms of 2/15, n/45, FOB destination, invoice dated April 26.

4/30 The company returned merchandise to Chauncy Corporation from the purchase of 4/26. The cost of the returned merchandise was $800.

5/3 The company paid Chauncy Corporation for the balance due, net of the cash discount, less the return on April 20.

5/8 The company purchased $2,830 of computer supplies from Harris Office Products on credit with terms of n/30, FOB destination, invoice dated May 8.

5/30 Paid the amount due to Harris Office Products.

Prepare all required journal entries for the above transactions.