The following selected transactions were completed by Cold Company during February of the current year. Cold Company uses the periodic inventory system.
Feb. 2. Purchased $17,500 of merchandise on account, FOB shipping point, terms 2/15, n/30.
5. Paid freight of $300 on the February 2 purchase.
6. Returned $2,000 of the merchandise purchased on February 2.
13. Sold goods on account, $9,000, FOB destination, 2/10, n/30. The cost of goods sold was $6,600.
15. Paid freight of $100 for the merchandise sold on February 13.
17. Paid for the purchase of February 2 less the return and discount.
23. Received payment on account for the sale of February 13 less the discount.
Journalize the entries to record the transactions of Cold Company.