Consider the following transactions for Grote's Shipping Materials:

• October 6 Grote's Shipping Materials buys $147,600 worth of merchandise inventory on account with credit terms of 3/10, n/30.
• October 13 Grote's Shipping Materials returns $11,000 of the merchandise to the vendor due to damage during shipment.
• October 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
October 6	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
October 6	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
October 13	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
October 13	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
October 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
October 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
October 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue