The following transactions took place under the perpetual inventory system. Record each transaction in T account form.

a. Purchased merchandise on credit, terms n/30, FOB shipping point, $2,500.

b. Paid freight on the shipment in transaction a, $135.

c. Purchased merchandise credit, terms n/30, FOB destination, $1,400.

d. Purchased merchandise on credit, terms n/30, FOB shipping point, $2,600, which includes freight paid by the supplier of $200.

e. Returned part of the merchandise purchased in transaction c, $500.

f. Paid the amount owed on the purchased in transaction a.

g. Paid the amount owed on the purchased in transaction d.

h. Paid the amount owed on the purchased in transaction c less the return in e.