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Consider the following transactions for Xavier Company:

  • April 15 Xavier Company purchased goods totaling $80,400 with credit terms 3/10, N/30, FOB Shipping Point.
  • April 16 Xavier Company paid freight bill of $1,000.
  • April 22 Xavier Company returned $14,200 worth of merchandise.
  • April 25 Xavier Company paid the bill.

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

Journal
DateDescriptionDebitCredit
April 15
April 15
April 16
April 16
April 22
April 22
April 25
April 25
April 25