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Consider the following transactions for Xavier Company:

  • June 15 Xavier Company purchased goods totaling $85,300 with credit terms 3/10, N/30, FOB Shipping Point.
  • June 16 Xavier Company paid freight bill of $1,000.
  • June 20 Xavier Company returned $14,400 worth of merchandise.
  • June 25 Xavier Company paid the bill.

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

Journal
DateDescriptionDebitCredit
June 15
June 15
June 16
June 16
June 20
June 20
June 25
June 25
June 25