Consider the following transactions for Grote's Shipping Materials:

• March 6 Grote's Shipping Materials buys $145,100 worth of merchandise inventory on account with credit terms of 3/10, n/30.
• March 13 Grote's Shipping Materials returns $10,600 of the merchandise to the vendor due to damage during shipment.
• March 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
March 6	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
March 6	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
March 13	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
March 13	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
March 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
March 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
March 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue