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Consider the following transactions for Xavier Company:

  • January 15 Xavier Company purchased goods totaling $86,800 with credit terms 3/10, N/30, FOB Shipping Point.
  • January 17 Xavier Company paid freight bill of $1,500.
  • January 20 Xavier Company returned $12,900 worth of merchandise.
  • January 25 Xavier Company paid the bill.

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

Journal
DateDescriptionDebitCredit
January 15
January 15
January 17
January 17
January 20
January 20
January 25
January 25
January 25

 


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