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Consider the following transactions for Xavier Company:

  • February 15 Xavier Company purchased goods totaling $82,000 with credit terms 3/10, N/30, FOB Shipping Point.
  • February 17 Xavier Company paid freight bill of $1,300.
  • February 20 Xavier Company returned $14,500 worth of merchandise.
  • February 25 Xavier Company paid the bill.

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

Journal
DateDescriptionDebitCredit
February 15
February 15
February 17
February 17
February 20
February 20
February 25
February 25
February 25