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Consider the following transactions for Xavier Company:

  • April 13 Xavier Company purchased goods totaling $83,900 with credit terms 3/10, N/30, FOB Shipping Point.
  • April 17 Xavier Company paid freight bill of $1,200.
  • April 18 Xavier Company returned $12,900 worth of merchandise.
  • April 23 Xavier Company paid the bill.

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

Journal
DateDescriptionDebitCredit
April 13
April 13
April 17
April 17
April 18
April 18
April 23
April 23
April 23