Consider the following transactions for Grote's Shipping Materials:

• August 6 Grote's Shipping Materials buys $167,300 worth of merchandise inventory on account with credit terms of 3/10, n/30.
• August 13 Grote's Shipping Materials returns $11,900 of the merchandise to the vendor due to damage during shipment.
• August 16 Grote's Shipping Materials paid the amount due, less the return and discount.

Journalize the purchase transactions assuming Grote's Shipping Materials uses the periodic inventory system.

Journal

Date	Description	Debit	Credit
August 6	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
August 6	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
August 13	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
August 13	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
August 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
August 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
August 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue