Consider the following transactions for Grote's Shipping Materials:

• May 6 Grote's Shipping Materials buys $160,300 worth of merchandise inventory on account with credit terms of 3/10, n/30.
• May 14 Grote's Shipping Materials returns $11,400 of the merchandise to the vendor due to damage during shipment.
• May 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
May 6	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
May 6	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
May 14	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
May 14	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
May 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
May 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue
May 16	A/PA/RCOGSCashInventory ExpenseMerchandise InventoryPurchase Returns & AllowancesPurchasesPurchases DiscountSales DiscountSales Return & AllowancesSales Revenue