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Consider the following transactions for Xavier Company:

  • May 13 Xavier Company purchased goods totaling $89,700 with credit terms 3/10, N/30, FOB Shipping Point.
  • May 16 Xavier Company paid freight bill of $1,500.
  • May 18 Xavier Company returned $12,800 worth of merchandise.
  • May 23 Xavier Company paid the bill.

Journalize the purchase transactions assuming Xavier Company uses the periodic inventory system.

Journal
DateDescriptionDebitCredit
May 13
May 13
May 16
May 16
May 18
May 18
May 23
May 23
May 23

 


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