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Consider the following transactions for Xavier Company:

  • May 15 Xavier Company purchased goods totaling $80,700 with credit terms 3/10, N/30, FOB Shipping Point.
  • May 17 Xavier Company paid freight bill of $1,400.
  • May 19 Xavier Company returned $12,600 worth of merchandise.
  • May 25 Xavier Company paid the bill.

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

Journal
DateDescriptionDebitCredit
May 15
May 15
May 17
May 17
May 19
May 19
May 25
May 25
May 25