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Consider the following transactions for Xavier Company:

  • May 15 Xavier Company purchased goods totaling $86,800 with credit terms 3/10, N/30, FOB Shipping Point.
  • May 16 Xavier Company paid freight bill of $1,200.
  • May 21 Xavier Company returned $13,000 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 16
May 16
May 21
May 21
May 25
May 25
May 25