The following selected transactions were completed by Silvertree Company during January of the current year:

Jan. 1. Purchased merchandise from Guinn Co., $13,600, terms FOB destination, n/30.

3. Purchased merchandise from Cybernet Co., $18,000, terms FOB shipping point, 2/10, n/eom. Prepaid freight of $300 was added to the invoice.

4. Purchased merchandise from Berry Co., $22,000, terms FOB destination, 2/10, n/30.

6. Issued debit memo to Berry Co. for $3,500 of merchandise returned from purchase on January 4.

13. Paid Cybernet Co. for invoice of January 3, less discount.

14. Paid Berry Co. for invoice of January 4, less debit memo of January 6 and discount.

19. Purchased merchandise from Cleghorne Co., $18,000, terms FOB shipping point, n/eom.

19. Paid freight of $500 on January 19 purchase from Cleghorne Co.

20. Purchased merchandise from Lenn Co., $10,000, terms FOB destination, 1/10, n/30.

30. Paid Lenn Co. for invoice of January 20, less discount.

31. Paid Guinn Co. for invoice of January 1.

31. Paid Cleghorne Co. for invoice of January 19.

Instructions

Journalize the entries to record the transactions of Silvertree Company for January.