The following selected transactions were completed by Burrell Co. during December of the current year, using the perpetual inventory system.
Dec. 13. Purchased merchandise from Hammond Co., $8,000, terms FOB destination, 1/10, n/30.
14. Issued debit memo to Hammond Co. for $1,500 of merchandise returned from purchase on December 13.
18. Purchased merchandise from Nieuwkerk Company, $12,250, terms FOB shipping point, n/eom.
18. Paid freight of $180 on December 18 purchase from Nieuwkerk Company.
19. Purchased merchandise from Noman Co., $11,150, terms FOB destination, 2/10, n/30.
23. Paid Hammond Co. for invoice of December 13, less debit memo of December 14 and discount.
29. Paid Noman Co. for invoice of December 19, less discount.
30. Paid Nieuwkerk Company for invoice of December 18.
Instructions
Journalize the entries to record the transactions of Burrell Co. for December.