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Consider the following transactions for Williams Pharmacy:

September 2 Williams Pharmacy buys $26,000 worth of inventory on account with credit terms of 2/15, n/30, FOB shipping point.

September 5 Williams Pharmacy pays a $100 freight charge.

September 9 Williams Pharmacy returns $7,100 of the merchandise due to damage during shipment.

September 18 Williams Pharmacy paid the amount due, less return and discount.

Journalize the purchase transactions.

Journal
DateDescriptionDebitCredit
September 2
September 2
September 5
September 5
September 9
September 9
September 18
September 18
September 18

Finally, how much did the inventory cost Williams Pharmacy?

$